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and profits? 40) Sawyer Industries developed standard costs for direct material and direct labor. In 2004, S11 estimated the following standard costs for one of their major products, the 30-gallon heavy-duty plastic container. Budgeted Price $26 per kg $15 per hour Budgeted quantity Direct Materials 0.20 kgs 0.25 hours Direct labor SIl bought 2,500 kgs of direct material and use 2,350 kgs at an average cost per kg of $24 and 3,050 direct manufacturing labor hours and an average wage of $14.50 per hour, during September SII produced and sold 12,000 containers What are direct material price and efficiency variances? What is direct labor price (rate) and efficiency variances