Standard costs and actual costs incurred for the manufacture of 8,000 units of product were as follows: Standard Costs Actual Costs Direct materials: 8,000 lbs. @ $30.00 7,750 lbs. @ $30.20 Direct labor: 10,000 hours @ $36.00 10,250 hours @ $38.00 Factory overhead: Rates per direct labor hour, based on 100% capacity of 16,000 labor hours: Variable cost $15.00 $189,400 total variable cost Fixed cost $10.00 $100,000 total fixed cost Determine (a) the quantity variance, price variance, and total direct materials cost variance; (b) the time variance, rate variance, and total direct labor cost variance; and (c) the volume variance, controllable variance, and total factory overhead cost variance