1. Deere and Company has the following information is for their standard and actual costs. Standard Costs: Budgeted units of production - 12,000 (100% of capacity) Standard material per unit - 14 lbs. Standard material cost - $ 17.50 per pound Standard labor hours per unit - 9 Standard labor rate - $23.00 per hour Standard variable overhead rate - $9.00 per labor hour Budgeted fixed overhead - $891,000 Fixed overhead rate is based on budgeted labor hours at 100% capacity. Actual Cost: Actual production - 11,200 units Actual material purchased and used - 161,280 pounds Actual total material cost - $2,741,760 Actual labor - 105,280 hours Actual total labor costs - $2,379,328 Actual fixed overhead - $808,000 Actual variable overhead - $925,000 Determine: (a) the quantity variance, price variance, and total direct materials cost variance; (b) the time variance, rate variance, and total direct labor cost variance; and (c) the volume variance, controllable variance, and total factory overhead cost variance.