QUESTION 11 The following data for the Supplies Company pertains to the production of 2,000 garden spades during March. The spade consists of a wooden handle and a metal forged tool that comes in contact with the ground. Direct Materials (all materials purchased were used): Standard cost: $1.00 per handle and $3.00 per metal tool. Total actual cost: $9,000. Materials flexible-budget efficiency variance was $500 unfavorable. Direct Manufacturing Labor: Standard cost is 5 garden spades per hour at $20.00 per hour. Actual cost per hour was $21.00. Labor efficiency variance was $500 favorable. Required: a. What is the standard direct material amount per garden spade? b. What is the total direct materials flexible-budget variance? C. What is the total actual cost of direct manufacturing labor? d. What is the labor price variance for direct manufacturing labor