QS 21-5 Standard cost card BatCo makes metal basebhall bats. Eachbaeires kg of alumi aue hours at $20 per hour. Overhead is assigned at the rate appear on a standard cost BatCo? of $40 per direct labor hour. What amounts would ctrd for BatCo QS 21-8 Materials variances Tercer reports the following on one variances e of its products. Compute the direct materials price and quantity products. Compute Direct materials standard (4 lbs.$2/lb.) Actual direct materials used... Actual finished units produced.... Actual cost of direct materials used ....$8 per finished unit 300,000 lbs. 60,000 units $535.000 Exercise 21-11 Direct materials and direct labor variances Hutto Corp. has set the following standard direct materials and direct labor costs per unit for the product i manufactures 45 to produce 9,000 units During May the company incurred the following actual costs Direct materials (138,000 tbs.@ $3.75 per b...$517500 Direct abor (31,000 hrs. @ 515. 10 per hr).. 468,100 rials price and quantity variances and (2) direct labor rate and efficiency variances. Indicate whether each variance is favorable or