Variable costs Direct materials $54,180 $53,080 $1,100 Favorable Direct labor 60,480 57,080 3,400 Favorable Indirect materials 30,240 30,440 200 Unfavorable Indirect labor 21,420 21,020 400 Favorable Utilities 18,900 18,800 100 Favorable Maintenance 10,080 10,440 360 Unfavorable Total variable 195,300 190,860 4,440 Favorable Fixed costs Rent Supervision 16,000 11,100 11,100 16,000 -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable Depreciation 6,800 6,800 -0- Neither Favorable nor Unfavorable Total fixed 33,900 33,900 -0- Neither Favorable nor Unfavorable Total costs $229,200 $224,760 $4,440 Favorable