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Direct Materials Variances Bellingham Company produces a product that requires five standard pounds per unit. The standard price is $5 per pound. If 2,600 units used 13,400 pounds, which were purchased at $4.75 per pound, what is the direct materials (a) price variance, (b) quantity variance, and (c) cost variance? Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number wa. Direct materials price variance b. Direct materials quantity variance C. Direct materials cost variance Favorable Unfavorable Direct Labor Variances Bellingham Company produces a product that requires 8 standard direct labor hours per unit at a standard hourly rate of $17.00 per hour. If 4,900 units used 40,000 hours at an hourly rate of $16.66 per hour, what is the direct labor (a) rate variance, (b) time variance, and (c) cost variance? Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number a. Direct labor rate variance $ b. Direct labor time variance c. Direct labor cost variance Favorable Unfavorable Factory Overhead Controllable Variance Bellingham Company produced 2,400 units of product that required 8 standard direct labor hours per unit. The standard variable overhead cost per unit is $6.60 per direct labor hour. The actual variable factory overhead was $122,160. Determine the variable factory overhead controllable variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number Favorable Unfavorable