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Scarlett Company has a direct materials standard of 3 gallons of input at a standard price of $5.00 per gallon. During July. Scarlett Company purchased and used 9,400 gallons at an actual price of $23.00 to produce 1,690 units of product. What is he direct materials quantity variance? Multiple Choice 3,570 favorable 1,260 unfavorable 21,650 unfavorable 1,320 favorable Madrid Company has a direct labor standard of 4 hours per unit of output, and has a standard wage rate of $12.0 per hour. During February. Madrid Company paid $100,300 to employees for 9,150 hours worked, and 2,410 units were produced during that time. What is the direct labor efficiency variance? Multiple Choice $9.500 fovorable $5,880 favorable $15,380 favorable $8,652 favorable Swan Company has a direct labor standard of 15 hours per unit of output, and a standard wage rate of $1160 per hour Duting March, employees worked 14,300 hours at an average rate of $13,00. producing 920 units of product. What is the direct labor rate variance? Multiple Choice $20,020 unfavorable $1,800 unfevoroble $3,220 favorable $760 favorable