Mackinaw Inc. processes a base chemical into plastic. Standard costs and actual costs for direct materials, direct iabor, and factory overhead incurred for the manufacture of 78,000 unite of product were as follows: Each unit requires 0.25 hour of direct labor: Required: a. Determine the direct materials price variance, direct materials quantity variance, and total direct materials cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. b. Determine the direct labor rate vanance, direct labor time varance, and total direct tabor cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Determine the direct materiais price variance, direct materials quantity variance, and total direct materiais cost vaciance, Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number: b. Determine the direct labor rate variance, direct tabor time variance, and total direct labor cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. c. Determine the variable foctory overhead controllable variance, fixed factory overhesd volume variance, and total factory overhead cost variance, Enter a favorable variance of a negative number using a minus sign and an unfavorable variance as a positive number