Question 11 10 pts During December, a department completed 2,500 units of product that has a standard materials usage and cost of 1.2 square feet per unit at S0.48 per square foot. The actual material usage consisted of 3,050 square feet at a total cost of $2,664.48. The actual purchase of this material amounted to 4,500 square feet at a total cost of $3,931.20. Calculate (a) the material price variance and indicate whether it is Favorable or Unfavorable. S and (b) the material quantity variance and indicate whether it is Favorable or Unfavorables