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The following information describes production activities of Mercer Manufacturing for the year: A direct materials used Actual direct labor used Actual units produced 25.000 lbs at $460 perb 6,050 hours for a total of $120.395 36.000 Budpoled standards for each unit produced are 0.50 pounds of direct material at $4.55 per pound and 10 minutes of direct labor at $20.90 per hour (1) Compute the direct materials price and quantity variances. (Do not round intermediate calculations.) Actual Cost Standard Cost Compute the direct labor rate and efficiency variances. Indicate whether each variance is favorable or unfavorable. (Do not round intermediate calculations.) Actual Cost Standard Cost