Use the following data to calculate the variences (price, effeciency, and flexible budget AKA TOTAL) for

1. Direct Materials

2. Direct Labor

3. Variable MOH variences

4. Fixed MOH variences

***note, OH is allocated based on DL hours

Standards (for a planned level of production of 2,100 units per month)
Direct Materials:
Yards per costume	12.00	yards
Price per yard	$26.50	average
Direct Labor:
D.L. Hours per costume	60.00	hours
D.L. Rate per hour	$45.00	average
Variable MOH standard rate per direct labor hour	$4.85	per D.L. hour
Fixed MOH standard rate per direct labor hour	$10.32	per D.L. hour
Total Budgeted Fixed MOH (for 1 month)	$1,300,000
Actual cost and data from the current month:
Actual number of yards of materials purchased	28,000
Actual cost of materials purchased	$800,000	$28.57	per yd
Actual number of yards used in production	26,350
Actual number of costumes produced	2,200
Actual direct labor hours	134,500
Actual direct labor cost	$5,112,000	$38.01	per hr
Actual variable MOH (in total)	$673,000
Actual fixed MOH (in total)	$1,458,000