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[The following information applies to the questions displayed below.] A manufactured product has the following information for June. Direct materials Standard 7 lbs. @ $9 per lb. 3 hrs. @ $16 per hr. 3 hrs. @ $12 per hr. Actual lbs. @ $9.10 per 61,400 lb. hrs. @ $16.50 25,800 per hr. $319,600 Direct labor Overhead Units manufactured 8,700 Compute the direct materials price variance and the direct materials quantity variance. (Indicate the effect of each variance by selecting for favorable, unfavorable, and no variance. Round "Cost per unit" answers to 2 decimal places.) AQ = Actual Quantity SQ = Standard Quantity AP = Actual Price SP = Standard Price % Answer is complete but not entirely correct. Actual Cost Standard Cost AQ SP X SQ x AP SQ X 41 X $ 41.00 X 41 $ 41.00 X 41 $41.00 X $ 1,681 $ 1,681 $ 1,681 $ 0 $ 0 x $ 0 Direct labor rate variance Direct materials quantity variance Variable overhead spending variance Favorable Unfavorable 0 x $ 41 x No variance