Gandolph Game Company has established the following standards for the prime costs of one unit of its chief product, dartboards. Standard Price or Rate Standard Direct material Direct labor Cost Standard Quantity $29.70 11.00 kilograms S 2.70 per kilogram 22.80 1.90 hour$12.00 per hour Total $52.50 During September, Gandolph purchased 247,000 kilograms of direct material at a total cost of $706,420 The total wages for September were $511,680, 90 percent of which were for direct labor. Gandolph manufactured 20,000 dartboards during September, using 214,000 kilograms of the direct material purchased in September and 41,600 direct-labor hours Required: Compute the following variances for September.(Do not round intermediate calculations. Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "O" for no effect (i.e., zero variance).) 1. Direct-material price variance 2. Direct-material quantity variance 3. Direct-material purchase price variance 4. Direct-labor rate variance 5. Direct-labor efficiency variance References eBook & Resources Problem Learning Objective: 10-01 Describe the eler control system Difficulty: Medium Learning Objective: 10-03 Compute and inte material price and quantity variances and the and efmiciency variances