Acer Company set the following standard costs for one unit of its product: Direct materials 6 lbs @ $5 per il Direct labor (2 hrs $17 perh.) Overhead hrs 31 perhe Tordados Per unit standard com $0 134 36 $100 The company operated at 75% of capacity in October and produced 20,000 units. The company used 91,000 lbs of direct materials and paid 56 per Ib for th Complete the following table (similar to the diagram in your textbook) to set up your numbers in a way to allow you to calculate the detailed direct material Do not include dollars signs or commas in your answer. Using either of these will cause auto grading to count your answer as incorrect. Round answers to two decimal places. If you do not need a decimal place, do not use it. (For example, if an answer is 10, input as 10 and not as 10.00.) Actual Cost Middle Column Calculation Standard Cost Lise the information you input in the table above to answer the following question: Dollar amount Indicate if untivorable or Fiffavorable Direct materials price variance Direct matelas quantity variance Total direct materials cost variance