42) Cooper Company has a direct materials standard of 0.77 gallons of input at a standard price of \$2.91 per gallon. During July, Cooper Company purchased and used 5,036 gallons at an actual price of $2.80, paying $36,263 to produce 2,480 units. What is the direct materials quantity variance? 43) Cooper Company has a direct materials standard of 2 gallons of input at a standard price of $7.50 per gallon. During July, Cooper Company purchased and used 13,000 gallons at an actual price of $7.20, paying $93,600 to produce 6,400 units. What is the direct materials quantity variance 44- Scarlett Company has a direct materials standard of 3 gallons of input at a standard price of $5.00 per gallon. During July, Scarlett Company purchased and used 9,100 gallons at an actual price of $20.00 to produce 1,810 units of product. What is the direct materials quantity variance? 45) Scarlett Company has a direct materials standard of 3 gallons of input at a standard price of $5.00 per gallon. During July, Scarlett Company purchased and used 7,500 gallons at an actual price of $4.60 to produce 2,450 units of product. What is the direct materials quantity variance 46) Scarlett Company has a direct materials standard of 3 gallons of input at a standard price of $8.00 per gallon. During July, Scarlett Company purchased and used 7,420 gallons at an actual price of $7.60 to produce 2,300 units. What is the direct materials price variance