More Hits Company manufactures aluminum baseball bats that it sells to university athletic departments. It has developed the following per unit standard costs for 2019 for each baseball bat: Direct Materials Direct Labor Manufacturing Overhead Standard Quantity 2 Pounds (Aluminum) 1/2 hour 1/2 hour Standard Price Unit Standard Cost $4.00 $8.00 $10.00 $6.00 $5.00 $3.00 In 2019, the company planned to produce 120,000 baseball bats at a level of 60,000 hours of direct labor. Actual results for 2019 are presented below: 1. Direct materials purchases were 246,000 pounds of aluminum which cost $1,020,900. Direct materials used were 220,000 pounds of aluminum. 2. 3. Direct labor costs were $575,260 for 58,700 direct labor hours actually worked. 4. Total manufacturing overhead was $352,000. 5. Actual production was 114,000 baseball bats. > > Compute the following variances and identify whether the variance is favorable or unfavorable? 1. Direct Materials Price 6A $ 2. Direct Materials Quantity SA $ 3. Direct Labor Price tA $ 4. Direct Labor Quantity $ 5. Total Overhead Variance $