Ai Corp. provided the following information is available. The direct materials quantity variance is:

Direct materials used for production	42,125 gallons
Standard quantity for units produced	44,400 gallons
Standard cost per gallon of direct material	$5.40
Actual cost per gallon of direct material	$5.50

		$12,285 favorable
		$12,513 unfavorable
		$8,073 unfavorable
		$10,733 favorable

The following information describes a company's usage of direct labor in a recent period. The direct labor efficiency variance is:

Actual hours used	45,000
Actual rate per hour	$15.00
Standard rate per hour	$14.50
Standard hours for units produced	47,000

		$29,000 favorable
		$29,000 unfavorable
		$22,500 unfavorable.
		$52,500 favorable.