Road Ready Tire Co. manufacturers automobile tires. Standard costs and actual costs for direct materials, direct labor, and factory overhead incurred for the manufacture of 5,200 tires were as follows: Direct Materials: Standard cost 71,000lbs at $5.10 Actual Costs 70,600lbs at $5.00 Direct Labor: Standard Costs 1,300 hrs at $17.50 Actual Costs 1,330 hrs at $17.80 Factory Overhead: Standard Costs: Rates per direct labor hr., based on 100% of normal capacity of 1,350 direct labor hrs: Standard Costs Variable cost, $3.10 Actaul costs $4,000 variable cost Standard Costs Fixed cost, $4.90 Actual costs $6,615 fixed cost. Each tire requires 0.25 hour of direct labor.

Determine (a) the price variance, quantity variance, and total direct materials cost variance; (b) the rate variance, time variance, and total direct labor cost variance; and (c) variable factory overhead controllable variance, the fixed factory overhead volume variance, and total factory overhead cost variance.