(Continued from Demonstration Problem 1) Information about the use of direct materials at EZ Toys' Trucks Division for October follows: - Standard costs: 2 units per truck @ $2.50 per unit Trucks produced in October Actual materials purchased and used: 22,000 units @ $2.40 per unit $5 per truck 10,000 $52,800 There was no beginning inventory on October 1. Required: Prepare the Truck Division's direct materials variances for October