3. Tyler Products direct materials costs are as follows: Actual quantities of direct materials used 30,400 Actual costs of direct materials used $134,600 Standard price per unit of direct materials $4.24 Flexible budget for direct materials $120,500 There are no materials inventories What are the materials price and efficiency variances? 4. Superior Corp's direct materials costs are as follows: Quantities purchased and used Actual costs Standard price per pound Standard quantity allowed 20,100 pounds $429,500 $23.40 18,500 pounds There are no material inventories. What are the direct materials price and efficiency variances? 5. Data from Moxie Corp is found below: Standard price per materials gram Actual quantity used Standard quantity allowed for production Price variance $17 2,860 grams 3,000 grams $22,880 F What was the actual purchase price per gram