The following data relate to the direct materials cost for the production of 2,200 automobile tires:

Actual:	52,200 lbs. at $1.95 per lb.
Standard:	50,600 lbs. at $1.90 per lb.

a. Determine the direct materials price variance, direct materials quantity variance, and 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.

Direct Materials Price Variance
Direct Materials Quantity Variance
Total Direct Materials Cost Variance

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The following data relate to labor cost for production of 6,500 cellular telephones:

Actual:	4,420 hrs. at $15.00
Standard:	4,350 hrs. at $15.20

a. Determine the direct labor rate variance, direct labor time variance, and 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.

Rate variance	$____
Time variance	$____
Total direct labor cost variance	$____