Standard CostsActual CostsDirect materials192,400 lbs. at $5.50190,500 lbs. at $5.30Direct labor18,500 hrs. at $17.8018,930 hrs. at $18.10Factory overheadRates per direct labor hr., based on 100% of normal capacity of 19,310 direct labor hrs.: Variable cost, $4.60$84,250 variable cost Fixed cost, $7.30$140,963 fixed cost

Each unit requires 0.25 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.