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YooHoo Company prepared a master budget for the calendar year 2020 based on an estimated production level of 15.000 units. The following standards were used in preparing the budget Direct materials 5 lbs $13 perb Direct labor 1tr. 515 per hr. Variable overhead was applied at the rate of $5 per hour based on direct labor hours The actual production level for the company was 18.000 units which required 118 500 band 22.240 direct labor hours. Direct material purchases totaled $1.185.000 while factory wages amounted to 270 000 The company records the direct material price range theme of usage 11. The direct materials standard cost variance was 12 The direct material price variance is 13. The amount debited to the materials inventory account for purchases for the period is 14. The direct labor efficiency variance is 15. The variable overhead spending variance is OPTIONAL COMPUTATION AREA FOR QUESTIONS 11-15