QUESTION 18 Sunny Corporation has collected the following data for one of its products: Direct materials standard (3 pounds per unit @ $0.47/lb.) $1.41 per finished good Actual direct materials purchased 39,000 pounds Actual Direct Materials Used (AQU) 30,000 pounds Actual Price (AP) paid per pound $0.60 How much is the direct materials price variance? O $5,070 favorable $5,070 unfavorable $3,900 unfavorable $3,900 favorable QUESTION 19 The following information describes a company's usage of direct labor in a recent period: Actual direct labor hours used 35,000 Actual rate per hour $21.00 Standard rate per hour $10.00 Standard hours for units produced 25,000 How much is the direct labor efficiency variance? $210,000 favorable O $100,000 unfavorable $210,000 unfavorable $100,000 favorable