Last month, Baxter Corporation purchased and used the same quantity of material in producing its product, speed bumps for traffic control. View the direct materials information.

Complete the following table. $($Round your answers to two decimal places.$)$

$\backslash$table$[[$Direct materials information,,$\backslash$table$[[$Medium$],[$peed bump$]],,\backslash$table$[[$Large$],[$peed bump$]]],[$Standard pounds per unit,,$14,,],[$Standard price per pound,$$,1\mathrm{.}00,$$$,1\mathrm{.}70],[$Actual quantity purchased and used per unit,,,,$18\mathrm{.}5],[$Actual price paid for material per pound,$$,1\mathrm{.}70,$$$,2\mathrm{.}10],[$Direct materials price variance,$$,2,520U,$$$,3,700U$