16. Calculate the direct materials price and usage variance and the direct labor rate and efficiency variance for Darla's Desks based on the following information: Direct Material: 2 pounds of wood per desk, $100 per pound of wood. Direct Labor: 1.5 hours per desk, $20 per hour Darla's made 1,000 desks in June Actual Results: 2,500 pounds of wood was purchased at a total cost of $257,500 2,300 pounds of wood was used in production. 1, 650 hours were worked at a total cost of $37,950