Samson Company produces paper towels. The company has establahed the following direct materials and direct labor standards for one case of paper fowels! During the first quarter of the year, Samson produced 40,000 cases of paper towels. The company purchased and used 160,300 pounds of psper pulp at $0.27 per pou Actual direct labor used was 80,000 hours at $18.20 per hour Required: Instructions for parts 1 and 2 : If a variance is zero, enter " 0 " and select "Not applicable" from the drop down box. 1. Calculate the direct materials price and usage variances. 2. Colculate the direct labor rate and efficiency variances. 3. Prepare the journal entries for (1) the direct materials price variance, (2) the direct matarials usage varlance, and (3) the direct iabor variances, If an amount box does not require an entry, leave it blank