r ec bo and factory ove r ed for the mature of 70.000 were as follows: Dect Material Director and try Ow Madinaw Inc. proces base chemat Standard Cont Direct materials 210,000 $5.40 17,500 vs. 16.40 c e na Standard costs and actual costs for direct ma Actual Costs 203.000ths 15.30 17.00 codec 310 Each requires 2 hour of labor Direct Material Price Vrance Det Hastane Det the cor ner dractor s , and total director conta a nce Determine the variable factory overhead c positive number Var actory overhead cor e variance Feed factory overhead volume variance Total factory overhead cost variance