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[The following information applies to the questions displayed below.) Hart Company made 3,700 bookshelves using 21,000 board feet of wood costing $268,800. The company's direct materials standards for one bookshelf are 6 board feet of wood at $12.70 per board foot. 12 Exercise 23-13 Computation and interpretation of materials variances LO P2 od AQ - Actual Quantity SQ - Standard Quantity AP = Actual Price SP - Standard Price (1) Compute the direct materials price and quantity variances incurred in manufacturing these bookshelves ok Actual Cost Standard Cost X AP 21,000 $ 12.80 X SP $ 2.100 X 266,700.00 $ 560.070,000 $ 268.800 4 $ 559 801.200 s 0 $ 559 801 200 $ 0