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 $130,000 Price variance 3,000 U Quantity variance 4,000 F Direct labor 110,000 Rate variance 1,400 U Efficiency variance 1,800 U Variable overhead 54,000 Spending variance 1,000 F Efficiency variance 600 U Actual Costs Direct material Direct labor Variable overhead $