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Question I: Variance Analysis The Las Vegas plant of SpeederCola! 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 Materials 6.0 gallons @ $0.50 per gallon=$3.00 Direct Labor 0.6 hours @ $30 per hour= $18.00 Fixed Overhead 10.6 hours @ $10 per hour= $6.00 Variable Overhead 0.6 hours @ $10 per hour= $6.00 Standard Cost per unit $33.00 The actual results for the year are as follows: a. Units produced 2,000 jugs of soda b. Direct materials purchased 18000 gallons @ $0.60 per gallon c. Direct materials used: 14000 gallons d. Direct labor: 1100 hours @ $30.50 per hour e. Fixed overhean $31,000 f. Variable overhead: $12,980 Overhead is applied on the basis of direct labor hours. Compute the following variances: 29. Direct Materials Price variance: 30. Direct Materials Usage variance: 31. Direct Materials Total variance: 32. Direct Labor Rate variance: 33. Direct Labor Efficiency variance: 34. Direct Labor Total variance: 35. Variable Overhead Spending variance: 36. Variable Overhead Efficiency variance