Waterway Construction Consultants performs cement core tests in its Greenville laboratory. The following standard costs for the tests have been developed by the companys controller, Landon Waterway, based on performing 2,100 core tests per month.

Waterway Construction Consultants performs cement core tests in its Greenville laboratory. The following standard costs for the tests have been developed by the company's controller, Landon Waterway, based on performing 2,100 core tests per month Standard Quantity Standard Cost Direct materials Direct labor Variable overhead Flxed overhead Total standard cost per test Standard Price $0.50 per pound $10 per DLH $9 per DLH s16 per DLH 4 pounds 0.50 DLH 0.50 DLH 1 DLH $2.00 5.00 4.50 16.00 S27,50 At the end of March, London reported the following operational results: The company actually performed 2,270 core tests during the month. 9,400 pounds of direct materials were purchased during the month at a total cost of s5,600 6,100 pounds of direct materials were used to conduct the cora tasts. 840 direct labor hours were worked at a total cost of $9,820. Actual variable overhead was s7,000 Actual fixed overhead was s15,700 (a) Calculate the direct materials price variance for March. (Round per unit value to 2 decimal places, e.g. 52.75 and final answer to 0 decimai places, e.g. 5,275. II variance is zero, select "Not Applicable" and enter 0 for the amounts.) Unfavorable Diract materials price varianca b Calculate the direct materials quantity vanance fDr March. Round answer to 0 decernal places, e.g. 5,275. If variance 's zero, select Not Applicable and enter 0 for the mounts. Favarabla Direct materlals quantity varlance (c) Calculate the direct labor rate variance for Marh. (Round per unit value to 2 decimal places, e.g. 52.75 and final answer to 0 decimal places, e.g. 5,275. If variance is zero, select "Not Applicable and enter 0 for the amounts.) Direct labor rate variance