Zack Manufacturing Company makes a product that is processed through two departments: cutting and final. All materials are added in the first department. During the month of March 20X1, the company made 5,600 units of the product. Standard costs and actual costs for materials and labor are given below:

STANDARD COSTS
Raw materials
Framing: 10 square feet at $0.25 per square foot	$	2.50
Filler: 15 pounds at $0.15 per pound		2.25
Standard materials cost per unit	$	4.75
Direct labor
Cutting dept.: 1.4 hours at $14.00 per hour	$	19.60
Final dept.: 0.40 hours at $20.60 per hour		8.24
Standard direct labor cost per unit	$	27.84

ACTUAL COSTS
Raw materials
Framing: 53,200 square feet at $0.26 per square foot	$	13,832.00
Filler: 84,800 pounds at $0.14 per pound		11,872.00
Total actual materials cost	$	25,704.00
Direct labor
Cutting dept.: 7,700 hours at $14.30 per hour	$	110,110.00
Final dept.: 2,460 hours at $20.40 per hour		50,184.00
Total actual direct labor cost	$	160,294.00

Required:

Prepare a comparison of the actual cost of materials with the standard cost of materials for the 5,600 units of product. Then prepare an analysis of the materials variances.

Prepare a comparison of the actual cost of labor with the standard cost of labor for the 5,600 units of product. Then prepare an analysis of the labor variances.

Analyze: What total variance in labor was reported by the final department?