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 $145,000 Price variance 3,000 U Quantity variance 4,000 F Direct labor 125,000 Rate variance 1,400 U Efficiency variance 1,800 U Variable overhead 69,000 Spending variance 1,000 F Efficiency variance 600 U Actual Costs Direct material $ 0 Direct labor $ 0 Variable overhead $ 0