Santiago Inc. processes a base chemical into plastic. Standard costs and actual costs for direct materials, direct labor, and factory overhead incurred for the manufacture of $40,000$ units of product were as follows:

$\backslash$table$[[,$Standard Costs,Actual Costs$],[$Direct materials,$240,000$ lbs$.$ at $$6\mathrm{.}40$ per lb$.,237,000lbs$ at $$6\mathrm{.}50$ per lb$.],[$Direct labor,$12,000hrs.$ at $$24\mathrm{.}20$ per hr$.,11,500hrs.$ at $$25\mathrm{.}00$ per hr$],[,$Rates per direct labor hr$.,$ based on $100\%$ of normal,$],[$Factory overhead,capacity of $15,000$ direct labor hrs$.$:$,$$$32,400$ variable cost$],[,$Variable cost, $$2\mathrm{.}50,$$$75,000$ fixed cost$]]$

Each unit requires $0\mathrm{.}3$ hour of direct labor.

Required:

a$.$ Determine the direct materials price variance, direct materials quantity variance, and total direct materials cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

Direct Materials Price Variance

Direct Materials Quantity Variance

$

Total Direct Materials Cost Variance

$

$

b$.$ Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

Direct Labor Rate Variance

Direct Labor Time Variance

Total Direct Labor Cost Variance

$

$

$

c$.$ Determine the variable factory overhead controllable variance, fixed factory overhead volume variance, and total