Standard Amount per Unit \begin{tabular}{|c|c|c|} \hline & Women's Coats & Men's Coats \\ \hline Actual production & 4,400 & 5,800 \\ \hline \end{tabular} \begin{tabular}{l} Direct Matorials Varlance \\ \hline Price variance: \\ Actual price \\ Standard price \\ Variance \\ Actual quantily \\ Direct materlals price variance-(favorable) unfavorable \\ Quantity varlance: \\ Actual quantity used \\ Standard quantity used \\ Varkance \\ Standard price \\ Direct materials quantity varianco-ftavorable) unfavorablo \\ \hline \end{tabular} Total direct materials cost vaniance-(tevorable) unfavorable Total direct materials cost variance: Actual cost Standard cost Total direct materiala cost vanance-(tavorablo) unfavorable Supporting calculations: Standard quantity used of fller. Coats produced Standard amount per coat (ibs.) Total Standard quantify used of Iner. Coato produced Standart amount per coat (yds.) Totaf 44 48 b. \begin{tabular}{l|l|} \hline Direct Labor Varlance & Women's Coats \\ \hline Rate vartance: & \\ Actual rate & \\ Standard rate & \\ Varlance & \\ Actual time & \\ Disect labor rate variance-_favorable) unfavorable & \\ \hline \end{tabular} Time varance Actual time Standard time Varance Standard rate Drect labor time variance-(favorable) untavorablo Total direct labor cost variance-(favorable) unfavorablo Total direct labor cost varianco: Actual cost Standard cost Total direct labor cost variance-(favorabie) unfavorable 2. [Key ossay anwor hare]