Materials and Labor Variances

Deporte Company produces single$-$colored t$-$shirts. Materials for the shirts are dyed in large vats. After dying the materials for a given color, the vats must be cleaned and prepared for the next batch of materials to be colored. The following standards for changeover for a given batch have been established:

$\backslash$table$[[$Direct materials $(2\mathrm{.}4$ Ibs, @ $$0\mathrm{.}95),$$$2\mathrm{.}28$