Exercise 21-13 Computation and Hart Company made 3,000 bookshelves using 22,000 board feet of wood costing $266,200. The compa- ny's direct materials standards for one bookshelf are 8 board feet of wood at $12 per board foot. interpretation of materials 1. Compute the direct materials price and quantity variances incurred in manufacturing these variances P2 bookshelves. Check Price varance, 2. Interpret the direct materials variances. $2,200 U