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Standards Actual Results Production in Units Materials Used (in pounds) Material Cost (Per pound) Labor Hours (Per unit) Labor Rate (Per hour) Overhead Rate (Per labor hour) 6,000 20 $0.05 4 $15 $12.00 5000 19 $0.06 3.9 $15 $12.25 Please calculate the following variances Material variance Favorable or unfavorable? Price variances Quantity variances Labor variance Price variances Quantity variances Overhead variance Price variances Quantity variances