The following information is for the standard and actual costs for Happy Corporation:

Standard Costs:

Budgeted units of production $16,000[80\%($or normal$)$ capacity$]$

Standard labor hours per unit $4$

Standard labor rate $$26$ per hour

Standard material per unit $8$ lbs$.$

Standard material cost $$12$ per pound

Standard variable overhead rate $$15$ per labor hour

Budgeted fixed overhead $$640,000$

Fixed overhead rate is based on budgeted labor hours at $80\%($or normal$)$ capacity.

Actual Costs:

Actual production $16,500$ units

Actual material purchased and used $130,000$ pounds

Actual total material cost $$1,600,000$

Actual labor $65,000$ hours

Actual total labor costs $$1,700,000$

Actual variable overhead $$1,000,000$

Actual fixed overhead $$640,000$

Enter favorable variances as negative numbers. Do not round interim calculations.

a$.$ Determine the direct materials quantity variance, price variance, and total cost variance.

Direct materials:

Quantity variance:

Price variance:

Total direct materials cost variance:

b$.$ Determine the direct labor time variance, rate variance, and total cost variance.

Direct labor:

Time variance:

Rate variance:

Total direct labor cost variance:

c$.$ Determine the factory overhead volume variance, controllable variance, and total factory overhead cost variance.