Cost standards for one unit of product no. C77:
Direct material 3 pounds at $2.50 per pound	$7.50
Direct labor 5 hours at $7.50 per hour	37.50
Actual results:
Units produced 8,100 units
Direct material purchased 26,600 pounds at $2.70	$71,820
Direct material used 24,000 pounds at $2.70	64,800
Direct labor 41,100 hours at $7.30	300,030

46.Assume that the company computes variances at the earliest point in time. The direct-material quantity variance is:

None of these.

$5,750F.

$5,750U.

$750U.

$750F.

47. Assume that the company computes variances at the earliest point in time. The direct-material price variance is:

$5,320F.

None of these.

$5,120F.

$5,120U.

$5,320U.

48. Assume that the company computes variances at the earliest point in time. The direct-labor rate variance is:

$7,794F.

$8,220U.

None of these.

$7,794F.

$8,220F.