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QS 21-8 Materials variances LO P3 Tercer reports the following for one of its products Direct materials standard (4 lbs. 53 per 5.) Actual direct materials used() Actual finished units produced actual cost of direct materials used 12 per finished unit 330,000 15 64,000 units AQActual Quantity SO Standard Quantity AP - Actual Price SP - Standard Price Compute the direct materials price and quantity variances and classify each as favorable unfavorable or no variance Actus Cost Standard Cou 5 D 1 0 5