The Business has the following information is for their actual and standard costs. Actual Cost: Actual production - 12,000 units Actual material purchased and used - 172,800 pounds Actual total material cost - $2,937,600 Actual labor - 103,200 hours Actual total labor costs - $3,343,680 Actual fixed overhead - $880,000 Actual variable overhead - $945,000 Standard Costs: Budgeted units of production - 11,200 (100% of capacity) Standard material per unit - 14 lbs. Standard material cost - $ 17.50 per pound Standard labor hours per unit - 9 Standard labor rate - $32.00 per hour Standard variable overhead rate - $9.00 per labor hour Budgeted fixed overhead - $791,280 Fixed overhead rate is based on budgeted labor hours at 100% capacity. 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