question Calculate Variances The following summary data relate to the operations of Dobson Company for April, during which 9,000 finished units were produced. Normal monthly capacity was 20,000 direct labor hours. Standard Units Total Actual Costs Costs Direct material Standard (4 lb. $12.80 $3.20/lb.) Actual (38,000 lb. $110,200 $2.90/lb.) Direct labor Standard (2 hrs. $24 $12/hr.) Actual (18,500 hrs. 225,700 $12.20/hr) Variable overhead Standard (2 hrs. $4,00/hr.) 73,100 $44,80 $409,000 Total