Problem 23-2A (Part Level Submission) Ayala Corporation accumulates the following data relative to jobs started and finished during the month of June 2017. Costs and Production Data Actual Standard $2.00 Raw materials unit cost $2.10 Raw materlals units used 11,400 11,000 Direct labor pavroll $169,860 $165,680 Direct labor hours worked 14,900 15,200 Manufacturing overhead incurred $211,720 Manufacturing overhead applied s214,320 normal capacity Machine hours expected to be used 43,500 Budgeted fixed overhead for June Variable overhead rate per machine hour $73,950 $3.00 Fixed overhead rate per machine hour $1.70 Overhead $39,300. Assume that the amount of raw materials purchased equaled the amount used. appled on the basis of standard machlne hours. 3.00 hours of machine time are required for each direct labor hour. The jobs were sold for $487,000. Slling and administrative expenses were Compute all of the variances for (1) direct materials and (2) direct labor. (Round answers to 0 decimal places, e.g. 125.) (1) Total materials variance Materials price variance Materials quantity variance S (2) Total labor variance Labor price variance Labor uantity variance