Based on the standard set by Tish Company, 5500 direct labor hours should have been used in production this period at a cost of $20 per hour. The actual results indicate that 5,400 hours were used at a total cost of $113,400. What is the direct labor usage variance? O 2,100 F O2,100 U 2,000 F 2,000 U Question 11 1 pts Jorrey Company manufactures bookcases. Direct materials standards are 20 board feet of lumber per bookcase at a cost of $2.50 per board foot. During the month of July, Jorrey purchased 25,000 board feet of lumber at a total cost of $60,000. What is the direct materials price variance? 2,500 F O2,100 U O2,100 F 2,500 U