Part B. Redlands, Inc. planned to make 10 units of a finished product. The standard and actual costs for direct materials and direct labor per unit of output are as follows: Item Standard Actual Direct material 4 lbs. 5 1bs. Cost of direct material $1 per 1b. $2 per 1b. Direct labor 2 hours 3 hours Cost of direct labor $6 per direct labor hour $5 per direct labor hour Redlands actually made 11 units of the finished product, not the 10 units it expected to make. Use the following template to determine the following variances for both direct materials and direct labor