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

Actual Costs

$\backslash$table$[[$Direct materials,$229,400lbs,$ at $$5\mathrm{.}30$ per lb$.,227,100lbs,$ at $$5\mathrm{.}20$ per lb$.],[$Direct labor,$18,500hrs,$ at $$18\mathrm{.}40$ per hr$.,18,930hrs,$ at $$18,60$ per hr$.],[$Factory overhead,Rates per direct labor hr$,$ based on $100\%$ of normal,$],[,$capacity of $19,310$ direct labor hrs$.$:$,$$$56,780$ variable cost$],[,$Variable cost, $$3\mathrm{.}10,$$$94,619$ fixed cost$]]$

Each unit requires $0\mathrm{.}25$ 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

$\backslash$table$[[$$$,-22,710,,$Favorable,$],[-12,190,,$Favorable,$],[,,$Favorable,$]]$

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

$\backslash$table$[[$$$,,$Unfavorable$],[$$$,,$Unfavorable $$