Last month, Banner Corporation purchased and used the same quantity of material in producing its product, speed bumps for traffic control. (Click the icon to view the table.) Complete the following table. Medium Large Direct materials information speed bump speed bump Standard pounds per unit 14 Standard price per pound $ 2.50 $ 2.90 Actual quantity purchased and used per unit 11 16.5 Actual price paid for material per pound $ 3.20 $ 3.70 Direct materials price variance $ 1,540 U $ 3,960 U Direct materials quantity variance Total direct material variance Number of units produced $ 1,500 F $ 40 US 3,525 U 200 300