A manufactured product has the following information for June. Standard Quantity and Cost Direct materials 5 pounds $9 per pound Direct labor 2 DLH $15 per DLH Overhead 2 DLH $11 per DLH Units manufactured Actual Results 42,100 pounds 16,300 hours $9.10 per pound $15.60 per hour $ 188,000 8,300 units Compute the (1) direct materials price variance and (2) direct materials quantity variance. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round "Cost per unit" answers to 2 decimal places.) AQ Actual Quantity SQ Standard Quantity AP Actual Price SP Standard Price Actual Cost Standard Cost