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Direct Materials Variances Bellingham Company produces a product that requires 15 standard pounds per unit. The standard price is $8.5 per pound. If 2,000 units required 28,800 pounds, which were purchased at $8.93 per pound, what is the direct materials (a) price variance, (b) quantity variance, and (c) 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. a. Direct materials price variance b. Direct materials quantity variance c. Total direct materials cost variance Direct Labor Variances Bellingham Company produces a product that requires 9 standard hours per unit at a standard hourly rate of $19.00 per hour. If 2,700 units required 23,600 hours at an hourly rate of $19.57 per hour, what is the direct labor (a) rate variance, (b) time variance, and (c) total direct labor cost variance? Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number a. Direct labor rate variance b. Direct labor time variance $ c. Total direct labor cost variance Factory Overhead Controllable Variance Bellingham Company produced 4,300 units of product that required 3.5 standard hours per unit. The standard variable overhead cost per unit is $6.30 per hour. The actual variable factory overhead was $93,205. Determine the variable factory overhead controllable variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Factory Overhead Volume Variance Dvorak Company produced 2,600 units of product that required 4 standard hours per unit. The standard fixed overhead cost per unit is $2.65 per hour at 11,300 hours, which is 100% of normal capacity. Determine the fixed factory overhead volume variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number