17. ABC Pizza Hut plans to use 2 pounds of materials per pizza, at a budgeted cost of $5 per pound. Budgeted sales volume was 100 units. Actual sales volume was 70 units, and the company used a total of 162 pounds of materials at an actual cost of $4 per pound. Which of the following statement is true about input (direct material) price variance and input (direct material) quantity variance is true