Martinez Manufacturing Corporation accumulates the following data relative to jobs started and finished during the month of June 2012. Costs and Production Data Actual Standard Raw materials unit cost $2.25 $2.00 Raw materials units used 10,600 10,000 Direct labor payroll $122,400 $120,000 Direct labor hours worked 14,400 15,000 Manufacturing overhead incurred $184,500 Manufacturing overhead applied $189,000 Machine hours expected to be used at normal capacity 42,500 Budgeted fixed overhead for June $51,000 Variable overhead rate per hour $3.00 Fixed overhead rate per hour $1.20 Overhead is applied on the basis of standard machine hours. 3 hours of machine time are required for each direct labor hour. The jobs were sold for $400,000 Selling and administrative expenses were $40,000 Assume that the amount of raw materials purchased equaled the amount used. Instructions: (For "Item", insert "SP" for Standard Price, "SQ" for Standard Quantity, "AP" for Actual Price, "AQ" for Actual Quantity, "AH" for Actual Hours, "AR" for Actual Rate, "SH" for Standard Hours, "SR" for Standard Rate, "FOR" for Factory Overhead Rate, "NCH" for Normal Capacity Hours, and "SHA" for Standard Hours Allowed.) (a)(1)(a) Compute the total materials variance. ( Item