Sour Punch Corporation makes pickled snack foods that are sold through vending machines. The company had the following data available:

Required:

A$.$ Complete the performance report; speculate on a possible cause for each variance $($except for direct materials and direct labor$)$ and then suggest a follow$-$up action for those variances.

B$.$ In order to get a better control over the amounts spent on direct materials and direct labor, the company had previously implemented the following standards and achieved the corresponding results when $128,000$ units were produced:

Calculate the price and quantity variance for direct materials and direct labor; as needed, round final calculations $($i$.$e$.$ each variance$)$ to the nearest whole dollar.

C$.$ Given your results to part B above, speculate on a possible cause for each price and quantity variance and suggest a follow$-$up action for each variance.