Determine the direct materials price variance, direct materials quantity variance, and total direct materials cost variance. enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. direct materials price variance $ 11,224 unfavorable direct materials quantity variance $ favorable total direct materials cost variance $ unfavorable b. determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance. enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. direct labor rate variance $ unfavorable direct labor time variance $ favorable total direct labor cost variance $ favorable c. determine the variable factory overhead controllable variance, fixed factory overhead volume variance, and total factory overhead cost variance. enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. variable factory overhead controllable variance $ favorable fixed factory overhead volume variance $ unfavorable total factory overhead cost variance $ unfavorable