Direct material 18 pounds, $25 per pound Direct labor: 6 hours, $18/hour. Material purchased 12.000 pounds at a cost of $264,000 Material used 15.000 pounds Direct labor hours 4,700 hours at a cost of $21.00 per hour Units produced 800 units A. The material purchase price variance is a. $36,000 unfavorable b. $36,000 favorable C. $15,000 unfavorable d. $15,000 favorable B. The direct labor efficiency variance is a. $1,800 unfavorable b. $1,800 favorable C. $14,100 unfavorable d. $14,100 favorable