ABC uses powdered plastics (PPS) to manufacture a high-pressure board used in a digital equipment product, XY. Information concerning its operation in AUGUST is as follow 7 points Save Answer Budgeted Quantity Per Pound 9 Actual number of units of XY manufactured 4,000 PPS purchased 43,200 pounds PPS used 39,000 pounds Actual Price $ 5.78 Efficiency variance $ 21,600 unfavorable The direct materials purchase-price variance (rounded to the nearest dollari: $51,840 favorable $62,208 favorable $64.840 favorable. $56,160 favorable