12 Required information [The following information applies to the questions displayed below.) DES Company manufactures folding chairs Direct materials include hard plastic for the seat and back and metal beams for the legs. The standard cost sheet for a single chair includes the following direct materials information Material Hard plastic Metal beans Quantity 2 sheets 4 beans Cost per Unit $ 2.73 per sheet $.1.22 per beam Total Cost $ 5.46 4.83 $10.34 Dok Last month DES purchased 37,100 sheets of hard plastic at a cost of $93,492 The company also purchased 74700 metal beams at a cost of $100.098. DES produced 18,700 chairs. There was no beginning or ending inventory of plastic sheets or metal beams during the month Required: 1. Compute the following for last month's operations at DES Company a. The price variance for hard plastic Indicate whether the variance is favorable or unfavorable b. The price variance for metal beams. Indicate whether the variance is favorable or unfavorable c. The total direct materials price variance Indicate whether the variance is favorable or unfavorable d. The usage variances for hard plastic and metal beams, and the fotal direct materials usage variance Indicate whether each variance is favorable or unfavorable erences (Do not round Intermediate calculations, Round your answers to the nearest whole dollar amount.) a Price variance for hard plastic b. Price variance for metal beams c: Total direct materials price variance d. Plastic usage variance Metal usage variance Total materials usage variance