can you help me undertand this concept? Thank you!! Orion Corporation...
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can you help me undertand this concept? Thank you!! 
Orion Corporation has established the foliowing standards for the prime costs of one unit of its chief product, dartboards. During June, Orion purchased 151,000 pounds of direct material at a total cost of $332,200. The total wages for June were $276,900, 90 percent of which were for direct labor. Orion manufactured 26,000 dartboards during June, using 117,000 pounds of the direct materlal purchased in June and 36,920 direct-labor hours. Required: Compute the following variances for June. Note: Do not round intermediate calculations. Indicate the effect of each variance by selecting "Favorable" or "Unfavorable" Select "None" and enter " 0 " for no effect (Le., zero variance)
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