BagitUp Company manufactures paper bags. Consider the following selected data: Direct Materials Direct Labor Standards per Paper Bag 500 grams of input at $0.03 per gram 0.07 labor hours at $19 per labor hour Actual Performance: Paper Bags Produced and Sold 23,000 bags Direct Materials Purchased and Used 8,600,000 grams Labor Hours Used 1,700 labor hours Total Direct Materials Costs $175,000 Total Direct Labor Costs $47,600 Do not enter dollar signs or commas in the input boxes. Round all answers to the nearest whole number. Enter all variances as positive values. a) Calculate price variance for direct materials. $Answer AnswerFavorableUnfavorable b) Calculate efficiency variance for direct materials. $Answer AnswerFavorableUnfavorable c) Calculate price variance for direct labor. $Answer AnswerFavorableUnfavorable d) Calculate efficiency variance for direct labor. $Answer AnswerFavorableUnfavorable