all star inc produce 1000 units of the companys product In 2016 the standard quality of direct materials was 3 yards of cloth her unit at a standard cost of and 40 in 2016 the standard quantity of direct materials was 3 yards of cloth her unit at a standard cost of $1.40 per yard the accounting records showed that 2400 yards of cloth were used and the company paid $1.45 per yard standard time was to direct labor hours per unit at a standard rate of $11 per direct labor our employees worked 1400 hours and were paid $10.50 per hour.

Requirements

1) Calculate the direct materials efficiency variance as well as direct labor efficiency variances

I already know (AQ-SQ)* SC for direct materials efficiency is (2,400-______)*1.40 and direct labor is (1,400-______)*11.00 ..... help me solve what the SQ (Standard quantity )is