Not checked Marked out of 3.00 Flag question Gosslin Manufacturing has two direct cost categories: direct materials and direct labor costs. The company's variable manufacturing overhead is allocated to products based on standard direct labor hours. The following information indicates the standards of Gosslin's manufacturing costs: Direct Cost Categories: Standard Quantity Cost per Input Unit Direct Materials 11 pounds per output unit $6 per pound Direct Labor 7 hours per output unit $23 per hour Manufacturing Overhead: Cost per Input Unit Variable Manufacturing Overhead $9 per Direct Labor Hour By the end of December 2019 Gosslin Manufacturing records indicated the following: Direct materials purchased and used $11.44 per pound Direct labor $21 per hour Total actual variable manufacturing overhead Actual production 90,000 pounds 47,000 labor hours $390,000 Do not enter dollar signs or commas in the input boxes. Round all answers to the nearest whole number. Enter the variances as positive values. Calculate the following variances. a) Direct materials price variance. 17,000 output units