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AQ=ActualQuantitySQ=StandardQuantityAP=ActualPriceSP=StandardPrice Compute the direct materials price and quantity variances and identify each as favorable or unfavorable

A company reports the following for one Of its products. Direct materials standard (4 pounds @ $3 per pound) Actual direct materials used (AQI Actual units produced Actual cost of direct materials used AO Actual Quantity SO Standard Quantity AP Actual Price SP = Standard Price S 12 per unit 31e,ee pounds 62,ee units s 852,se Compute the direct materials price and quantity variances and identify each as favorable or unfavorable. 310.000