Gulf Coast Resins Company processes a base chemical into plastic. Standard costs and actual cost for direct materials, direct labor, and factory overhead incurred for the manufacture of 2,600 units of product were as follows:

Standard Actual
Direct materials 6850 lbs at 6.40 7000 lbs at 6.35
Direct labor 2050 hrs at 19.80 2100 hrs at 20.20
Factory overhead rates per direct labor hours
based on 100% of normal capacity
of 1950 direct labor hours:
variable cost 2.50 4970 variable cost
fixed cost 4.50 8775 fixed cost
Each unit requites 0.6 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.