Charlene reviewed the invoices pertaining to a number of Tom and Tony's previous jobs to determine the average amount of granite and glue needed per square foot. She then updated prices on both materials to reflect current conditions. The standards she developed for one square foot of counter installed were as follows: $50.00 1.50 Granite, per square foot Glue (10 oz. @ $0.15) Direct labor hours: Cutting labor (0.10 hr. @ $15) Installation labor (0.25 hr. @ $25) 1.50 6.25 These standards assumed that one seamless counter requires one sink cut (the space into which the sink will fit) as well as cutting the counter to fit the space available. Charlene tracked the actual costs incurred by Tom and Tony for granite installation for the next 6 months. She found that they completed 50 jobs with an average of 32 square feet of granite installed in each one. The following information on actual amounts used and cost was gathered: Granite purchased and used (1,640 sq. ft.) Glue purchased and used (16,000 oz.) Actual hours cutting labor Actual hours installation labor Required: $81,148 $2,560 210 410 If an amount is zero, enter "O" and select neither from the dropdown. 1. Calculate the materials price variances and materials usage variances for granite and for glue for the past 6 months. Granite Materials price variance Favorable Materials usage variance Unfavorable Glue Materials price variance Unfavorable Materials usage variance Neither 2. Calculate the labor rate variances and labor efficiency variances for cutting labor and for installation labor for the past 6 months. Cutting Labor Labor rate variance Neither Labor efficiency variance Unfavorable Installation Labor Labor rate variance Neither Labor efficiency variance Unfavorable