Standard and actual costs for direct labor for the manufacture of 1,500 units of product were as follows: Actual costs 450 hours @ $17.00 Standard costs 455 hours @ $16.50 Determine the (a) time variance, (b) rate variance, and (c) total direct labor cost variance. Round your answers to two decimal places.

Advanced enterprises reports year-end information from 2018 as follows: sales (160,250 units) $968,000 cost of goods sold 641,000 gross margin 327,000 operating expenses 263,000 operating income $64,000 advanced is developing the 2019 budget. in 2019 the company would like to increase selling prices by 14.5%, and as a result expects a decrease in sales volume of 9%. all other operating expenses are expected to remain constant. assume that cost of goods sold is a variable cost and that operating expenses are a fixed cost. should advanced increase the selling price in 2019?