Route 66 Tire Co. manufactures automobile tires. Standard costs and actual costs for direct materials, direct labor, and factory overhead incurred for the manufacture of 10,000 tires were as follows:

	Standard Costs	Actual Costs
Direct Materials	85,000lbs at $6.25	83,000 lbs at $6.17
Direct Labor	4,000 hrs at $20.80	4,500 hrs at $21.00
Factory overhead	Rates per 100% normal capacity of 5,000 direct labor hrs Variable cost : $2.90 Fixed cost: $11.40	$11,375 variable cost $57,000 fixed cost

Each tire requires 0.40 hour of direct labor.

Determine the following:

A) the price variance, quantity variance, and total direct materils costvariance and B) the rate variance, time variance, and total direct labor cost variance.