Looking for an explanation on how to find actual price of direct materials (used for Direct Materials Price Variance)

PROBLEM: Variances (17 points) Calculate: Direct Materials Variance, Direct Materials Price Variance, and Direct Materials Efficiency Variance Budgeted Direct materials standard (6 lbs. @ $2/lb.) 12.00 per unit Actual direct materials used 243,000 lbs Actual units 40,000 units Actual cost of direct materials used $ 500,580.00 Budgeted Direct labor (2 hrs. @ $13/hr.) 26.00 per unit Actual direct labor hours 81,500 hours Actual cost of direct labor $ 1,100,250.00 Budgeted units 35,000 units Budgeted selling price 50.00 Actual selling price $ 45.00 A My Answer: Direct Materials Variance: My Answer: DM Price Variance: My Answer: DM Efficiency Variance: Answer: Units SP Revenue Actual 40,000 45.00 $ 1,800,000.00 Flex 40,000 50.00 $ 2,000,000.00 Budget 35,000 50.00 $ 1,750,000.00 DM $ 500,580.00 $ 480,000.00 $ 420,000.00 DL $ 1,100,250.00 $ 1,040,000.00 $ 910,000.00 Op Income $ 199,170.00 480,000.00 420,000.00 $ FBV $ 280,830.00 U $ SVV $ 60,000.00 F BV $ 220,830.00 U SPV (Actual SP - Budg SP) x Actual Units (45-50) x 40,000 = (200,000) U DMV 20,580.00 U DMPV (Actual P - Budg P) x Actual Q Actual P DM (483570/243000) = $ 2.06 (2.06 - 2) x 243,000 = 14,580 U DMEV (Actual DM lbs - Budg DM lbs) x Budg Price (243,000 - 6x40,000) x 2 6000 U DMPV (Actual P - Budg P) x Actual Q Actual P DM (483570/243000) = $ 2.06