7-45 Direct materials and direct manufacturing labor variances with missing data. The Shirt Company produces cotton/polyester blend T-shirts to supply a custom T-shirt customer. The company experienced a computer failure and some of the data were lost and could not be recovered. The data the company were able to recover are shown below: Calculate the following: 1. Actual price per square yard of direct materials 2. Actual quantity of shirts produced 3. Actual direct manufacturing labor hours worked 4. Standard direct manufacturing labor rate 5. Standard direct manufacturing labor hours per shirt