Information for a company's production activities for this year follows.

Standard quantity and price per unit for direct materials

Standard quantity and rate per unit for direct labor

Actual direct materials used

Actual direct labor used

Actual units produced

$AH=$ Actual Hours

$SH=$ Standard Hours

$AR=$ Actual Rate

$SR=$ Standard Rate

$AQ=$ Actual Quantity

$SQ=$ Standard Quantity

$AP=$ Actual Price

$SP=$ Standard Price

$3$ pounds $at$ $$4\mathrm{.}00$ per pound

$2$ hours $at$ $$46\mathrm{.}00$ per hour

$36,200$ pounds $at$ $$4\mathrm{.}05$ per pound

$19,540$ hours $at$ $$46\mathrm{.}10$ per hour

$10,040$ units

$2$ hours at $$46\mathrm{.}00$ per hour $36,200$ pounds at $$4\mathrm{.}05$ per pound $19,540$ hours at $$46\mathrm{.}10$ per hour $10,040$ units

Complete this question by entering your answers in the tabs below.

Required $2$

Calculate the direct materials price and quantity variances. Indicate whether each is favorable or unfavorable.

Note: Indicate the effect of each variance by selecting favorable, unfaworable, or no variance.