Question 12 (1 point) The direct materials standsrds for the main produict of Vista Company are 2 pounds of direct matrerial per pot at a cost of $3 psr pound. During the current period, 600 pounds of direct materials were purchased for $1,920. All of the direct materials were used to manufacture 295 pots. Vista's direct materials price variance was $150(F) O $150(U) O $120(U) Save Question 13 (1 point) Company A has computed direct labor standards for the manaufacture of its products to be 4 hours of labor aper product at a cost of $15 per hour. During March, the company produced 45 products in 185 hours and incurred direct labor costs of $2,720. Company A's direct labor efficiency variance was O $150(U) $75(U) O $130(F) $130(U)