mie information is used for the first tour questions where you vil calculate materials and labor variantes. Shelley Company hasht ,te punt of materials for $3,750. They used 2,81 pounds to produce 1,450 units of output. Direct lapot costo totale 118.000 for chours of work andatere been a follow Direet Naturals 2 pounds 31.10 por pound Direct Labor 5 hora 37 per bor me material price Varie 1 5428 navorable O $20 favorable 5450 Otvorable 1459 Tavorable 0.931 favorable