1E Aarbed Albedre AaBbCcDc ABCDdEx Aa Normal No Spacing Heading 1 Heading 2 NAME: Garcia Manufacturing has the following data available for their budget report: Standard Labor Rate $15.00 per hour Standard Hours Per Unit .60 hours per unit Standard Direct Materials Per Unit 3 pounds per unit Standard Price Per Direct Material $2.40 Actual Price Per Direct Material Actual # of Pounds Used Units Manufactured and Sold Actual Labor Rate Actual Direct Labor Hours $2.50 14,350 4,800 $14.40 per hour 3,240 . Required Calculate the price and efficiency variances for direct materials Calculate the price and efficiency variances for direct labor Garcia has calculated that the total variances add up to $4.771 unfavorable. Give a brief explanation as to what caused the unfavorable total variance. . . . Questions Answers (Amounts) Favorable Unfavorable Direct Materials Price Variance Direct Materials Efficiency Variance Direct Labor Price Variance Direct Labor Efficiency Variance Total Variances Explanation MacBook