During June, Danby Company's material purchases amounted to 8,610 pounds at a price of $5.1 the production of 2,050 units were as follows: Direct labor: Direct material: $44,880 ($10.20 per hour) $32,385 ($5.10 per pound) The standards for one unit of Danby Company's product are as follows: Direct Labor: Quantity, 2 hours per unit Rate, $10.00 per hour Direct Material: Quantity, 3 pounds per unit Price, $5.00 per pound. Actual Material Cost Actual Quantity pounds used $ X 0 Actual Price per pound Direct-material price variance Direct-Material Price and Quantity Variances Projected Material Cost Actual Quantity pounds used $ X 0 Standard Price Direct-material variance per pound Standard Material Cost Standard Quantity pounds allowed $ X X Direct-material quantity variance 0 Standard Price per pound Actual Material Cost of Purchases Actual Quantity pounds purchased Direct-Material Purchase Price Variances $ 0 Actual Price per pound Projected Material Cost of Purchases Actual Quantity pounds purchased Direct-material purchase price variance $ 0 Standard Price per pound Actual Labor Cost Actual Hours hours used $ X 0 Actual Rate per hour Direct-labor rate variance Direct-Labor Rate and Efficiency Variances Projected Labor Cost Actual Hours hours used $ 0 Standard Rate Direct-labor variance per hour Standard Labor Cost Standard Hours hours allowed $ X Direct-labor efficiency variance 0 Standard Rate per hour