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Required Information [The following information applies to the questions displayed below.) A manufactured product has the following information for June. Standard Quantity and cont Actual Results Direct materials 6 pounds $8 per pound 44,900 pound $8.10 per pound Direct labor 3 DR $17 per DIR 21,900 hours $17.50 per hour Overhead 3 DLH $12 per DIH $ 273,200 Unita manufactured 7,400 unita Compute the (1) direct materials price variance and (2) direct materials quantity variance. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round "Cost per unit" answers to 2 decimal places.) AQ = Actual Quantity SQ - Standard Quantity AP = Actual Price SP - Standard Price Standard Cont Actual Cost Direct materials Direct labor Overhead Units manufactured Standard 6 pounds 3 DLE @ $1 3 DLH @ $1 Compute the (1) direct materials price variance a selecting favorable, unfavorable, or no varlane AQ = Actual Quantity SQ = Standard Quantity AP = Actual Price SP = Standard Price Actual Cost AQ SQ npute the (1) direct materials price variance and (2) d ecting favorable, unfavorable, or no variance. Roun = Actual Quantity = Standard Quantity = Actual Price + Standard Price Actual Cost + AP SP Direct materials Direct labor Overhead Units manufactured Standard Quant 6 pounds @ $8 3 DLH @ $17 pe 3 DLH @ $12 pe Compute the (1) direct materials price variance and selecting favorable, unfavorable, or no variance. Ri AQ = Actual Quantity SQ = Standard Quantity AP = Actual Price SP = Standard Price Direct labor efficiency variance Direct labor rate variance Direct materials price variance Direct materials quantity variance