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 $74,000$ units of product were as follows:

Standard Costs

$\backslash$table$[[$Direct materials,$229,400$ lbs$.$ at $$5\mathrm{.}30$ per lb$.,$Actual Costs$],[$Direct labor,$18,500$ hrs$.$ at $$18\mathrm{.}40$ per hr$.,227,100lbs.$ at $$5\mathrm{.}20$ per lb$.],[,$Rates per direct labor hr$.,$ based on $100\%$ of normal,$],[$Factory overhead,capacity of $19,310$ direct labor hrs$.$: $$18\mathrm{.}60$ per hr$.,],[,$Variable cost, $$3\mathrm{.}10,$$$56,780$ variable cost$],[,$Fixed cost, $$4\mathrm{.}90,$$$94,619$ fixed cost$]]$

Required:

Direct Materials Price Variance

$\frac{\text{\$}-22,710}{\text{\$}}$

Favorable

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

$$7,912$

Unfavorable

Unfavorable

Unfavorable

c$.$ Determine the variable factory overhead cont

Variable factory overhead controllable variance

Fixed factory overhead volume variance

Total factory overhead cost variance $$ Favorab

Unfavorable

Unfavorable

Please elp me solve for C