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Ayayai Company has developed the following standard costs for its product for 2022: AYAYAICOMPANY Standard Cost Card Product A Standard Price Standard Quantity 4 pounds Standard Cost Cost Component Direct materials Direct labor Manufacturing overhead $3 $12 3 hours 8 24 3 hours 4 12 $48 The company expected to produce 32,300 units of Product A in 2022 using 96,900 direct labor hours. Actual results for 2022 are as follows: 33,360 units of Product A were produced. Actual direct labor costs were $802,780 for 97.900 direct labor hours worked. Actual direct materials purchased and used during the year cost $378,125 for 137,500 pounds. Actual results for 2022 are as follows: . . 33,360 units of Product A were produced Actual direct labor costs were $802,780 for 97.900 direct labor hours worked Actual direct materials purchased and used during the year cost $378,125 for 137,500 pounds Actual variable overhead incurred was $168,000 and actual fixed overhead incurred was $220,000. Compute the following variances showing all computations to support your answers. Indicate whether the variances are favorable or unfavorable (a) Materials Quantity Variance $ (b) Total Direct Labor Variance $ (c) Direct Labor Quantity Variance $ (d) Direct Materials Price Variance $ le) Total Overhead Variance $