Required: 11. Standard costs per unit of Solartronic mowers are as follows: Direct materials, one set per unit @ $150 per set; Direct labor, 10 hours @ $12 per hour; Factory overhead; variable $ 68 per unit, fixed, $ 8000. Units produced are 200. A. Calculate the total variance and label it as favorable or unfavorable B. Calculate: i. iii. Actual costs for 200 units produced are as follows: Direct materials, 210 sets @ $ 140 each: Direct labor, 2,030 hours @ $12.10 per hours; Factory overhead: Variable, $ 14,000 IV. Direct labor variance Direct labor time variance Direct labor rate variance Factory overhead variance