More Blue Spruce Company manufactures aluminum baseball bats that it sells to university athletic departments. It has developed the

following per unit standard costs for $2022$ for each baseball bat:

In $2022,$ the company planned to produce $124,800$ baseball bats at a level of $62,400$ hours of direct labor.

Actual results for $2022$ are presented below:

Direct materials purchases were $232,000$ pounds of aluminum which cost $$962,800.$

Direct materials used were $232,000$ pounds of aluminum.

Direct labor costs were $$622,300$ for $63,500$ direct labor hours actually worked.

Total manufacturing overhead was $$386,000.$

Actual production was $121,200$ baseball bats.

$($a$)$

Compute the following variances and identify whether each variance is favorable or unfavorable.

Direct Materials Price $

Direct Materials Quantity $

Direct Labor Price $

Direct Labor Quantity

$

Total Overhead Variance

$