The following information is for the standard and actual costs for the Miller Corporation: Standard Costs: Standard labor hours per unit: 4 hours Standard labor rate: $26 per hour Standard material per unit: 8lbs. Standard material cost: $12 per lb. Actual Costs: Actual production: 16,500 units Actual labor: 65,000 hours, total labor costs $1,700,000 (Hint: find rate per hour) Actual material purchased and used: 130,000lbs, total material cost $1,600,000 (Hint: find price per lb.) Determine: (a) the quantity variance, price variance, and total direct materials cost variance; (b) the (quantity)time variance, price(rate) variance, and total direct labor variance