BagitUp Company manufactures paper bags. Consider the following selected data: Direct Materials Direct Labor Standards per Paper Bag 550 grams of input at $0.03 per gram 0.07 labor hours at $17 per labor hour Actual Performance: Paper Bags Produced and Sold 21,000 bags Direct Materials Purchased and Used 8,000,000 grams Labor Hours Used Total Direct Materials Costs Total Direct Labor Costs 1,800 labor hours $193,000 $47,800 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. Favorable b) Calculate quantity variance for direct materials. $106500 Favorable c) Calculate labor rate variance. 69 Unfavorable d) Calculate efficiency variance for direct labor. 5610 Unfavorable