36. Mansion Corporation provides the following information: Direct material standard- 3 square meters at $2.50 per square meters Direct material purchased = 30,000 square meters at $2.60 per square meter Direct material used 29,200 square meters Number of units produced = 9,600. What is the direct-material price variance? (Include Favorable or Unfavorable) 37. Using the information in Question 36, what is the direct-material quantity variance