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Quiz 6 e standard cost card for the Nelson Corporation is shown below. Overhead is applied using direct labor hours. Direct materials Direct labor Variable overhead Fixed overhead 4 yards 2.1 hours 2.1 hours 2.1 hours $6.60 per yard $12.75 per hour $2.25 per hour $3.50 per hour e following additional information is available for the year just completed. The company manufactured 18,800 units of product. .During the year, 80,200 yards of materials was purchased for$6.65 per yard. . For production, . Total direct labor hours worked was 41,200 costing 75,000 yards of material was used. $12.60 per hour ata relating to manufacturing overhead costs follows: Budgeted fixed overhead costs Actual fixed overhead costs Actual variable overhead costs $136,000 $139,500 $86,000 Requirements: Enter the answers in the space provided. Mark each variance with a U or F. Attach another page showing your calcuations. You will get no credit if you do not include your calculations. quantity price 1. Calculate the materials price variance and quantity variance