Q$.2$ Chandler Bats Company manufactures aluminum baseball bats that it sells to university

athletic departments. It has developed the following per unit standard costs for $2025$ for

each baseball bat:

In $2025,$ the company planned to produce $120,000$ baseball bats at a level of $60,000$ hours

of direct labor.

Actual results for $2025$ are presented below:

Direct materials purchases were $220,000$ pounds of aluminum which cost $$913,000.$

Direct materials used were $220,000$ pounds of aluminum.

Direct labor costs were $$575,260$ for $58,700$ direct labor hours actually worked.

Total manufacturing overhead was $$352,000.$

Actual production was $114,000$ baseball bats.

$$ Required $>$

Compute the following variances:

Direct materials price.

Direct materials quantity.

Direct labor price.

Direct labor quantity.

Total overhead variance.