- Direct materials. 8 square feet of oak per chair (6) $35 per square foot - Direct mamufacruring labor 3 hours per chair fie 540 per labor hoar - Direct materials purchased: 13,850 square feet for 5493,060 - Direct materials used 13,630 square foet - Direct manufacturing labor: 5,425 hours at $4200 per bour Actual production in May is 1750 chairs Questions: 1. Compute the DM Purchase Price \& Quantiry variances for May 2. Compole the DL. Rate and Elficiency variances for May