Question 15 (5 points) The budgeted and actual costs at Goodyear Company is as follows: Budgeted costs Actual costs Materials (per tire): 12 lbs @ Total materials purchased: 849.600 lbs $1.80/16 Labor (per tire): 4 hrs. @ $14/hr Total cost of purchase: $1,571,760 Factory O/H (per tire): 3 hrs. @ Total material used: 849,600 lbs $8/hr Labor (per tire): 4.1 hrs @ $13/hr Factory O/H (per tire): 2.8 hrs @ $8.50/hr During October, Goodyear produced 72.000 tires. The direct materials quantity variance is: $25,920 (U) $44,400 (F) $25,920 (F) $44,400 (U)