QUESTION 12 The actual costs and the standard costs for direct materials for the manufacture of 2,500 actual units of product are as follows: Actual costs 2,500 pounds at $8.20 per pound Standard costs 2,600 pounds at $8.75 per pound The direct materials price variance is: ca. $1,375 unfavorable b.$1,430 unfavorable. CC. $1,430 favorable. d. $1,375 favorable. QUESTION 13 The following data relate to direct materials costs for November Actual costs 4,900 pounds at $5.40 per pound Standard costs 4,500 pounds at $6.00 per pound What is the direct materials quantity variance? ca. $2,160 favorable. cb.$2,400 unfavorable. CC. $2,400 favorable. Cd. 52,160 unfavorable. QUESTION 14 The following data relate to direct labor costs for the current period: Actual costs 7.500 hours at $11.50 per hour Standard costs 6,000 hours at $12.00 per hour What is the direct labor rate variance? ca. $3,750 unfavorable. b. $3,000 unfavorable. c. $3,750 favorable. d. $3,000 favorable