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Required information Use the following information for the Exercises below. [T he following information applies to the questions displayed below] A manufactured product has the following information for June. Standard Actual Direct materials (5 lbs. 0 $8 per lb.) 44,000 lbs. 0 $3.10 per lb. Direct labor (3 hrs. 6 $16 per hr.) 25,900 hrs. @ $16.50 per hr. Overhead (3 hrs. E $12 per hr.) $318,900 Units manufactured 8,700 Exercise 23-9 Direct materials variances LO P2 A0 = Actual Quantity 80 = Standard Quantity AP = Actual Price SP = Standard Price Compute the direct materials price variance and the direct materials quantity variance. Indicate whether each variance is favorable or unfavorable. \fDirect labor efficiency variance Standard Cost Direct labor rate variance Direct materials price variance Direct materials quantity variance Total direct materials varianceTotal direct materials variance Total variable overhead cost variance Variable overhead efficiency variance Variable overhead spending variance Volume variance