Actual Units produced 1,100 Direct materials purchased 6,400 lbs. @ $11 per pound for $70,400; and used 5,800 lbs. Direct labor cost (2,150 hours @$22 per hour) $47,300 Manufacturing overhead costs incurred: $19,350 Variable and $9,650 Fixed overhead. The Static original budgeted production was 1,000 units. The Input standards were: Std Quantity x Std Price per input =Std Cost per Output U Direct materials 5 pounds/Output unit x $10/1b. Direct labor 2 hrs./Output unit x $20/hr. Variable manufacturing overhead 2 Direct labor hrs x $8 per hr = $16 per unit Fixed mfg. overhead [Budget $10,000] 2 Direct labor hrs x $5 per hr = $10 per unit Q14. What is the direct materials quantity variance? A. $4400U B. 2000F C. 6400U D. 3000U E. None of these. Q15. What is the direct labor Quantity efficiency variance? A. $5000F B. 1000F C. 4300U D. 2000F E. None of these