LO 6 10-69 Variance analysis The North Point plant of Englehart Electronics Company has the following standards for component C93: Standards: Material Material price Direct labor Wage rate Variable support cost rate Actual results for May: Used 4,200 units of B, purchased at $9.75 per unit of B Paid for 2,000 direct labor hours at $11 per hour Incurred $48,000 of variable support costs Manufactured 2,000 units of component C93 2 units of material B $10 per unit of B 1 hour $10 per direct labor hour $25 per direct labor hour Required Determine the following variances for May: (a) Total direct material cost variance (b) Total direct labor cost variance (c) Total variable support cost variance (d) Direct material price variance (e) Direct material quantity variance (f) Direct labor rate variance (g) Direct labor efficiency variance (h) Variable support rate variance (i) Variable support efficiency variance