Harrison Wolfe operates a residential landscaping business in an affluent suburb of Atlanta. In an effort to provide quality service, he has concentrated solely on the design and installation of upscale landscaping plans (e.g., trees, shrubs, fountains, and lighting). With his clients continually requesting additional services, Wolfe recently expanded into lawn maintenance, including fertilization.

Harrison Wolfe operates a residential landscaping business in an affluent suburb of Atlanta. In an effort to provide quality service, he has concentrated solely on the design and installation of upscale landscaping plans (e.g., trees, shrubs, fountains, and lighting). With his clients continually requesting additional services, Wolfe recently expanded into lawn maintenance, including fertilization The following data relate to his first year's experience with 50 fertilization clients. Each client required nine applications throughout the year and was billed $41.00 per application. Three applications involved Type I fertilizer, which contains a special ingredient for weed control. The remaining six applications involved Type Il fertilizer. Wolfe purchased 6,300 pounds of Type I fertilizer at $0.50 per pound and 11,300 pounds of Type lI fertilizer at S0.40 per pound. Actual usage amounted to 4,550 pounds of Type I and 8,450 pounds of Type A new, part-time employee was hired to spread the fertilizer. Wolfe had to pay premium wages of $12.80 per hour because of a very tight labor market, the employee logged a total of 191 hours at client residences Based on previous knowledge of the operation, articles in trade journals, and conversations with other landscapers, Wolfe established the following standards Typical hourly wage rate of landscape personnel: $9.20 Labor time per application: 40 minutes Fertilizer purchase price per pound: Type , $0.63; Type, $0.50 Fertilizer usage: 53 pounds per application Unfortunately, Wolfe's new lawn fertilization service did not go as smoothly as planned, with customer complaints being much higher than expected. Required 1.Compute Wolfe's direct-material variances for each type of fertilizer. (Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "O" for no effect (i.e., zero variance). Round your answers to 2 decimal place.) Direct-Material Price variance Quantity variance Purchase price variance