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.) (Round your answers to two decimal places.) Medium Direct materials information speed bump Standard pounds per unit 14 Standard price per pound $ 2.50 Actual quantity purchased and used per unit Actual price paid for material per pound $ 3.20 Direct materials price variance $ 1,540 U $ 1,500 F Direct materials quantity variance Total direct material variance Number of units produced 200