Variance Analysis (Part C) Shaded cells h Direct Labor Rate Variance Mixing Department Filling Department Actual rate $18.20 $14.00 Standard rate 18.00 14.40 Difference $0.20 $0.40 X Actual time 488.0 X 140.0 Direct labor rate variance $97.60 X U $56.00 X F Direct Labor Time Variance Mixing Department Filling Department Actual time 488.0 X 140.0 Standard time 500.0 150.0 X Difference 12.0 X 10.0 X X Standard rate 18.00 14.40 Direct labor time variance $216.00 X F $144.00 X U Part C-August Variance Analysis During September of the current year, the controller was asked to perform variance analyses for August. The January operating data provided the standard prices, rates, times, and quantities per case. There were 1,500 actual cases produced during August, which was 250 more cases than planned at the beginning of the month. Actual data for August were as follows: Actual Direct Materials Price per Unit Quantity per Case Cream base $0.016 per oz. 102 oz. Natural oils $0.32 per oz. 31 oz. Bottle (8-oz.) $0.42 per bottle 12.5 bottles Actual Direct Actual Direct Labor Labor Rate Time per Case Mixing $18.20 19.50 min. Filling 14.00 5.60 min. Actual variable overhead $305.00 Normal volume 1,600 cases Variance Analysis (Part C) Shaded cells h Direct Labor Rate Variance Mixing Department Filling Department Actual rate $18.20 $14.00 Standard rate 18.00 14.40 Difference $0.20 $0.40 X Actual time 488.0 X 140.0 Direct labor rate variance $97.60 X U $56.00 X F Direct Labor Time Variance Mixing Department Filling Department Actual time 488.0 X 140.0 Standard time 500.0 150.0 X Difference 12.0 X 10.0 X X Standard rate 18.00 14.40 Direct labor time variance $216.00 X F $144.00 X U Part C-August Variance Analysis During September of the current year, the controller was asked to perform variance analyses for August. The January operating data provided the standard prices, rates, times, and quantities per case. There were 1,500 actual cases produced during August, which was 250 more cases than planned at the beginning of the month. Actual data for August were as follows: Actual Direct Materials Price per Unit Quantity per Case Cream base $0.016 per oz. 102 oz. Natural oils $0.32 per oz. 31 oz. Bottle (8-oz.) $0.42 per bottle 12.5 bottles Actual Direct Actual Direct Labor Labor Rate Time per Case Mixing $18.20 19.50 min. Filling 14.00 5.60 min. Actual variable overhead $305.00 Normal volume 1,600 cases