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Question D: Variance Analysis The Las Vegas plant of RebCola! Company LLC produces delicious cola soda. At the beginning of the year, the Las Vegas plant had the following standard cost sheet per jug of cola soda: Direct Materi 5 gallons @ 0.40 per gallon $12.50 Direct Labor 0.5 hours @ $20 per hour Fixed Overhe 0.4 hours @ $10 per hour $14 Variable Oven 0.4 hours @ $10 per hour $14 Standard cost per unit $120.50 $110 Overhead is applied on the basis of direct labor hours. The actual results for the year are as follows: a. Units produced 2,500 jugs of soda b. Direct materials purchased: 19,000 gallons @ 0.50 per gallon c. Direct materials used 14 500 gallons d. Direct labor: 1.000 hours @ 30 per hour e. Fixed overheaan $30.000 f. Variable overhead: $13,000 Compute the following variances: 13. Direct Materials Price variance: 14. Direct Materials Usage variance: 15. Direct Materials Total variance: 16. Direct Labor Rate variance: 17. Direct Labor Efficiency variance: 18. Direct Labor Total variance: 19. Variable Overhead Spending variance: 20. Variable Overhead Efficiency variance