Working With Variances From the following data, determine the total actual costs incurred for direct material, direct labor, and variable overhead.

		Standard Costs	Variances
Direct material		$170,000
Price variance			3,000	U
Quantity variance			4,000	F
Direct labor		150,000
Rate variance			1,400	U
Efficiency variance			1,800	U
Variable overhead		94,000
Spending variance			1,000	F
Efficiency variance			600	U

	Actual Costs
Direct material	Answer
Direct labor	Answer
Variable overhead	Answer

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