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The following data relates to Sea-Date Boats in questions 41.44: Sea-Date makes brass fittings for luxury yachts and uses standard costs to prepare its flexible budget. For 2014, direct material standards for one of its products were: 1 pound of brass per unit at $12 per pound. In 2014, Sea-Date produced 5,000 units of this product, and actual costs were $98,000 for the 7,000 pounds of brass actually used. 41) What is the direct materials price variance? a) $38,000 U b) $38,000 F $14,000 U d) $14,000 F 42) What is the direct materials usage (efficiency) variance? a) $6,000 U (6) $24,000 U c) $6,000 F d) $24,000 F 43) At the end of 2014, Sea-Date's records show that the direct labor cost variance was logical explanation for variance? w that the direct labor cost variance was $75,000 F. Which is a a) The firm used fewer labor hours than allowed by the standards (b) The firm paid a lower rate for labor than allowed by the standards. c) The firm used less material than allowed by the standards. d) The firm paid a lower price for the materials than allowed by the standards. 44) At the end of 2014, Sea-Date's records show that the direct labor efficiency variance Is a logical explanation for this variance? ect labor efficiency variance was $5,000 U. Which (a) The firm used fewer labor hours than allowed by the standards b) The firm paid a lower rate for labor than allowed by the standards c) The firm used less material than allowed by the standards. w ine firm paid a lower price for the materials than allowed by the standards. 45) Which is a key point to investigate while analyzing overhead costs