Question 6 O pts Using the following information, calculate the Direct Labor Variance. Please enter a positive number for the variance. You will not be able to indicate whether the variance is favorable or unfavorable in you answer. Budgeted Direct Materials (6 lbs @ $2/1b) $12 per unit Actual Direct Materials Used 243,000 lbs Actual Units 40,000 units Actual Cost of Direct Materials $500,580 Used Budgeted Direct Labor (2 hours @ $26 per unit $13/hour Actual Direct Labor Hours 81,500 hours Actual Cost of Direct Labor $1,100,250 Budgeted Units 35,000 Budgeted Selling Price $50 Actual Selling Price $45 Question 7 O pts Using the following information, calculate the Budget Variance. Please enter a positive number for the variance. You will not be able to indicate whether the variance is favorable or unfavorable in you answer. Budgeted Direct Materials (6 lbs @ $12 per unit $2/1b) Actual Direct Materials Used 243,000 lbs Actual Units 40,000 units Actual Cost of Direct Materials $500,580 Used $26 per unit Budgeted Direct Labor (2 hours @ $13/hour Actual Direct Labor Hours Actual Cost of Direct Labor Budgeted Units Budgeted Selling Price Actual Selling Price 81,500 hours $1,100,250 35,000 $50 $45