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Direct Material Variances Actual Cost Standard Cost AQ X AP AQ X SP SQ X SP 19,000.00 x 60.84 19,000.00 X 60.00 16,000.00 X 60.00 1, 156,000 1,140,000.00 960,000.00 (16,000.00) (180,000.00) Favorable/Unfavorable Direct material price variance 16,000.00 favorable Direct material quantity variance 180,000.00 unfavorable Total direct material variance 196,000.00 Unfavorable Direct Labor Variances Actual Cost Standard Cost AH X AR AH X SR SH X SR 23,560 X 12.43633 23,560 X 12.1 19,840 X 12.1 293,000 285,076 240,064 -7,924 45,012 Favorable/Unfavorable Direct labor rate variance 7,924 favorable Direct labor efficiency variance 45,012 unfavorable Total direct labor variance 52,936 unfavorable Variable Overhead Variances Actual Variable OH Costs Flexible Budget Standard Cost (VOH applied) AH X AR AH X SR SH X SR 19,000 X 6.49 19,000 X 16,000 X 123,310 133,000 112,000 9,690 21,000 Favorable/Unfavorable Variable OH spending variance 9,600 favorable Variable OH efficiency variance 21,000 unfavorable Total variable OH variance 11,310 Unfavorable Phoenix Company Standard Cost Card - Current Year (2019) Qty per Cost per Std. Cost per Unit Input Unit (a) Direct materials 4.00 Ibs. X 15.00 60.00 Direct labor 1.24 hrs. 12.10 15.00 Variable Overhead 1.24 hrs. X 5.65 7.00c) Situation C: An order of raw material was received damaged, presumably during shipping. The order contained enough raw material to produce 200 nished goods. Upon inspection, 8% of the raw material was deemed contaminated and not usable. i) Which of the 4 variances would this situation impact? ii) Would the situation impact the variance Favorable or Unfavorable? iii) Estimate of impact