Problem 25-2A (Part Level Submission) Ayala Corporation accumulates the following data relative to jobs started and finished during the mnth of June 2017 Actual Standard $2.10 11,100 Raw materials unit cost Raw materials units used Direct labor payroll Direct labor hours worked Manufacturing overhead incurred Manufacturing overhead applied Machine hours expected to be used at normal capacity Budgeted fixed overhead for June Variable overhead rate per machine hour Fixed overhead rate per machine hour $1.95 10,300 $165,000 160,650 15,300 15,000 $232,308 $235,008 43,500 $69,600 $3.20 $1.60 Overhead is applied on the basis of standard machine hours. 3.20 hours of machine time are required for each direct labor hour. The jobs were sold for $458,000. Selling and administrative expenses were $42,000. Assume that the amount of raw materials purchased equaled the amount used ? (a) 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 Total labor variance Labor price variance Labor quantity variance ? (2)