QUESTION 24 Swan Company has determined a standard direct materials cost per unit of $20 (5 feet x $4 per foot). Last month, Swan Company purchased and used 6,100 feet of direct materials, for which it paid $23,790. The company produced and sold 1,200 units during the month What is the direct materials price variance? O $610 favorable O $600 favorable O $400 unfavorable $ 390 unfavorable. QUESTION 25 Refer to Swan Company. What is the Direct materials quantity variance? O $400 unfavorable $390 unfavorable $610 favorable $600 favorable QUESTION 26 Refer to Swan Company. What is the Direct materials spending variance? O $220 favorable O $200 favorable O $210 favorable O $200 unfavorable