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Oirect Materials, Direct Labor, and Factory Overhead Cost Variance Analysis Eastern Polymers, Inc, processes a base chemical into plastic. Standard c ollows: costs and actual costs for direct materials, direct labor, and factory overhead incurred for the manufecture of 6,000 units of product were as Direct materials Direct labor Factory overhead 7,800 Ibs. at $5 7,700 lbs. at $4.8 1,500 hrs. at $17.4 1530 hrs. at $17.8 Rates per direct labor I, based on 100% of normal capacity of 1,560 direct Veriable cost, $4.6 Fixed cost, $7.3 $5,830 variable cost 11,388 fixed cost Each unit requires 0.25 hour of direct labor Required a. Determine the direct materals proe varanee, dreet materias oartty vanance, and total direct materials varlance as a positive number Price variance Quanbity variance Total direct materials cost variance 1artarce. Enterfavenbe varonce asa negative number using . mi u a favcrable variance as a negative number using a minus sign and an unfavorable Favorable Unfavorable b. Determine the Girect labor rate varlance, direct labor time variance, rer ubor cost vanance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive Rate variance Time variance Previous Ned based on 100% of normai capecty of 1,560 drect labor tes labor hrs. Veriable cost, $4.6 Fixed cost, $7.3 6,830 variable cost 11,388 ed cost Each unit requires 0.25 hour of direct labor Requiredi Determine the drect materials price variane, drect materias qentity vaance, and sotal divect materials cont varienceEnte variance as a postive Price varlance Quantity verience Total direct materials cost varience b. Determine the direct labor rate varience, direct laber time waan, end an unfevorable Rate variance and an unfevorable veriance as positive number Variable fectory overhead contreliable vaance Pixed fectory overhead volume vaance fa fectory overhead cost verianoe