QUESTION 3 Q3-4 Nongshin Company produced 107,000 instant noodles in 2021. The standard quantity of direct material was 0.2 pounds of flour per unit at a standard cost of $0.45 per pound. The accounting records showed that it used 19,260 pounds of flour for the production of 107,000 instant noodles and paid $9,341.10 for the purchase of 19,260 pounds of flour. Q3. Compute the direct material cost variance. $674.10 F $674.10 U $774.20 F $774.20 U QUESTION 4 Q4. Compute the direct material efficiency variance. $963 F $963 U $1,063 F $1,063 U