The standard cost sheet for a product is shown.

Manufacturing Costs	Standard price	Standard Quantity	Standard Cost per unit
Direct materials	$4.50 per pound	6.00 pounds	$	27.00
Direct labor	$12.49 per hour	2.30 hours	$	28.73
Overhead	$2.00 per hour	2.30 hours	$	4.60
			$	60.33

The company produced 3,000 units that required:

18,500 pounds of material purchased at $4.35 per pound

6,820 hours of labor at an hourly rate of $12.79 per hour

Actual overhead in the period was $14,100

Fill in the Budget Performance Report for the period. Some amounts are provided. Round your answers to the nearest dollar. However, do not round your intermediate calculations.

Budget Performance Report
Manufacturing Costs: 3,000 units	Actual Costs	Standard Costs	Variance (Favorable)/ Unfavorable
Direct materials	$80,475	$fill in the blank f535d3079032041_1	$fill in the blank f535d3079032041_2
Direct labor	fill in the blank f535d3079032041_3	86,181	fill in the blank f535d3079032041_4
Overhead	14,100	fill in the blank f535d3079032041_5	fill in the blank f535d3079032041_6
	$fill in the blank f535d3079032041_7	$fill in the blank f535d3079032041_8	$822

Split the direct materials cost variance into the materials price varaince and the Direct materials quantity variance. Remember that you want to isolate the price variance from the quantity variance so be sure to use factors that do not overlap. Also remember that the two variances should equal the total direct material cost variance.