Material, Labor, and Variable Overhead Variances The following summarized manufacturing data relate to Thomas Corporation's April operations during which 2.000 finished units of product were produced. Normal monthly capacity is 1.100 direct labor hours. Standard Units Costs Total Actual Costs Direct material Standard cib. 512.00/0) Actual 200 lb. $12.0/ ) Director Standard 0.5h. ) A95052677.) Determine the following variances: Do not use negative signs with any of your answers. Next to each variance answer select either for favorable or for Unfavorable 3:30 2.400 Materedency U 090 350 Laboratory S