Jacques Company planned to use 18,000 pounds of material costing $2.50 per pound to make 4,000 units of its product. In actually making 4,000 units, the company used 18,800 pounds that cost $2.54 per pound. direct materials pricg variance and direct material quantihy variance. Isit favorable or unfavorable? (SC- 5, 000-47751 27S 1,008000 uonh