Part C-August Variance Analysis During September of the current year, the controller was asked to perform variance analyses for August. The January operating data provided the standard prices, rates, times, and quantities per case. There were 1,500 actual cases produced during August, which was 250 more cases than planned at the beginning of the month. Actual data for August were as follows Actual Direct Materials Price per Unit Cream base $0.016 per oz Quantity per Case 102 oz Natural oils Bottle (8-oz.) $0.32 per oz $0.42 per bottle 31 02 12.5 bottles Actual Direct Actual Direct Labor. Labor Rate Time per Case Moxing $18.20 19.50 min Filing 14.00 5.60 min Actual variable overhead Normal volume $305.00 1,600 cases The prices of the materials were different from standard due to fluctuations in market pnces The standard quantity of materials used per case was an ideal standard The Moxing Department used a higher grade labor classification during the month, thus causing the actual labor rate to exceed standard. The Filling Department used a lower grade labor classification during the month, thus causing the actual labor rate to be less than standard 11. Determine and interpret the direct labor rate and time variances for the two departments Round hours to the nearest tenth of an hour. Enter a favorable variance as a negative amount, and an unfavorable variance as a positive amount Difference x Deed labor rate variance $ $ Direct Labor Rate Variance Mixing Department $ Filling Department Difference X Direct labor time variance Direct Labor Time Variance Mixing Department Filling Department The change in the caused the labor rate variances. This change have been responsible for the direct labor time variance labor classification standard labor time