Phillips Chemical uses a standard cost system to account for the costs of its production of dillybobs. Standards are 1.4 gallons of materials at $105 per gallon and 10 hours of labor at a standard wage rate of $12. During September, Phillips Chemical produced 2.600 dillybobs. Phillips Chemical purchased and used totaled 3,560 gallons at a total cost of $381,180. Payroll totaled $302,730 for 25,430 hours worked. Calculate the following variances: a. direct materials price variance b. direct materials quantity variance c. direct labor rate variance d. direct labor efficiency variance HTML Editor Paragra