The company expected to produce 31,300 units of Product A in 2022 using 93,900 direct labor hours. Actual results for 2022 are as follows: - 32,310 units of Product A were produced. - Actual direct labor costs were $778,180 for 94,900 direct labor hours worked. - Actual direct materials purchased and used during the year cost $364,375 for 132,500 pounds. - Actual variable overhead incurred was $163,000 and actual fixed overhead incurred was $212,000. Compute the following variances showing all computations to support your answers, Indicate whether the variances are favorable or unfavorable