Question 22 (of 32) 22. 15.0 points value Hart Company made 3,100 book sheves using 21,000 board feet of wood costing $256,200. The company's direct materials standards for one bookshelf are 8 board feet of wood at $12.10 per board foot. ) Compute the direct materials variances incured in manufacturing these bookshekes. Round "AP" and "SP" to 2 decimal places.) Actual Standard Cost AP AQ SP sO SP Direct materials price variance Direct materials quantity variance Total direct materials variance