pany accumulates the following data relative to jobs started and finished during the month of June, 2017 Standard $2.10 10,000 $120,000.00 15,000 and Production Data Actual $2.25 10,600 120,960.00 14,400 $189,500.00 Raw materials unit cost Raw materials units used Direct labor payroll Direct labor hours worked Manufacturing overhead incurred Manufacturing overhead applied $193,500.00 s applied on the basis of standard machine hours. Three hours of ne time are required for each direct labor hour Required: pute all of the variances for (1) direct materials and (2) direct labor Compute the total overhead variance a. b