Douglas Corporation reports the following standards for direct materials for 2009: Standard cost per pound Standard amount per firished good $%80 16 pounds During 2009, 320,000 firished goods were produced. The direct materials price variance was $3,200 unfavorable. The direct materials flexible budget variance was $800 favorable. Calculate the following items regarding direct materials for Douglas Corporation for 2009: a) direct materials efficiency variance b) standard quantity of direct materials for actual production c) actual pounds of direct materials used