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Direct materials Direct labor Overhead Units manufactured Standard (6 lbs. $8 per lb.) (3 hrs. $16 per hr.) (3 ha. $12 per hr.) hetual 43,000 lbs. $8.10 per lb. 21,000 hrs. $16.60 per hr. $262,400 7.100 AQ - Actual Quantity SQ - Standard Quantity AP = Actual Price SP = Standard Price Compute the direct materials price variance and the direct materials quantity variance, Indicate whether each variance is favorable or unfavorable Standard Cost AP AQ x SO X SP Actual Cost AQ 43.000 $ 348 300 SP $ 8.00 X $ 8.10 43,000 + X X $ 344,000 $4300 $ 0 $ 4,300 0