Points: $0\mathrm{.}2$ of $1$

was $8$ feet of vinyl per fender at a standard cost of $$1\mathrm{.}40$ per foot. The labor standard was $0\mathrm{.}024$ direct labor hour per fender at a standard cost of $$12\mathrm{.}00$ per hour.

Read the requirements. the variances as favorable $(F)$ or unfavorable $(U).$ Abbreviations used: $DM=$ Direct materials, $DL=$ Direct labor.$)$

$\backslash$table$[[$Actual quantity purchased, Actual price,$-,$Standard price,$)=$ DM price variance,$],[1,780,000,,1\mathrm{.}30,-$$$,1\mathrm{.}40,)=$$$178,000,F$