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Exeter has a materials standard of 1 pound per unit of output. Each pound has a standard price of $25 per pound. During July, Exeter paid $139,000 for 4,950 pounds, which it used to produce 4,740 units. What is the direct materials quantity variance? Multiple Choice $5.250 unfavorable $15,250 unfavorable O $14,350 favorable O $2,850 unfavorable Madrid Co. has a direct labor standard of 4 hours per unit of output. Each employee has a standard wage rate of $11.50 per hout. During February, Madrid Co. pald $100,000 to employees for 9,160 hours worked. 2.450 units were produced during February. What is the direct labor rate variance? Multiple Choice $4,492 favorable $7,360 favorable $12,700 favorable O $5,340 favorable