Regional Company assembles family-sized dinners ready for the microwave, Standards for these frozen vegetable dinners are: Per Unit $18 16 Raw mixed vegetable materials (3 lbs. @ $6 per lb.) Assembling labor (2 labor hours @ $8 per hour) Variable overhead (5 machine-hours @ $2 per hour) Fixed overhead (5 machine-hours @ $3 per hour) 10 per hour) 15 Management has budgeted to make 1,000 dinners monthly. Regional's records revealed the following monthly data: Actual variable factory overhead Actual fixed factory overhead Actual dinners produced Actual machine-hours Actual vegetables used at a total cost of Actual labor used at a total cost of $ 8,670 13,000 850 units 4,100 hours 2,610 lbs. $15,399 1,890 hours $19.013.40 Calculate these variances: a Material b. Labor c. overhead variances (3 way)