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4. DNA Company performs genetic testing for the district attorney and uses standard costing in order to closely monitor its costs. The following are standard costs for the typical DNA test: Direct materials (4 test tubes at $1 each) Direct labor (0.5 hours at $30 an hour) $15 Variable overhead (0.5 hours at $20 an hour) Fixed Overhead (0.5 hours at $50 an hour) $10 $25 $54 The following data applies to January during which 2,000 test were conducted: DM (8.200 test tubes) DL (1,050 hours) VOH FOH $9,020 $26.985 $12.500 $48.000 Monthly budgeted fixed overhead is $54,000 and normal capacity is 1,080 hours. Compute materials, labor and total overhead variances