y Hector Company has developed the following standard costs for its product for 2019: HECTOR COMPANY Standard Cost Card Product A Star Standard Cost Element Standard Quantity Price - Standard Cost DURA Direct materials 4 pounds $3 $12 Sprin Direct labor 3 hours 24 Manufacturing overhead 3 hours 12 $48 x The company expected to produce 30,000 units of Product A in 2020 and work 90,000 direct labor hours. Actual results for 2020 are as follows: 31,000 units of Product A were produced Actual direct labor costs were $746,200 for 91,000 direct labor hours worked Actual direct materials purchased and used during the year cost $346,500 for 126,000 pounds. Actual variable overhead incurred was $155,000 and actual fixed overhead incurred was $205,000. Compute the following variances showing all computations to support your answers. Indicate whether the variance are favorable or unfavorable? + 2 pice 12 ice 7 (a) Materials Quantity Variance + (b) Total Direct Labor Variance hoice Direct Labor Quantity Variance $ 131 Choice 83 Choice 179 Choice (d) Direct Materials Price Variance (e) Total Overhead Variance