seagrass Inc. is a manufacturer of lead crystal jars. During October, they made 4,000 jars and gathered the following data: Direct materials cost standard $0.50 per pound of glass

Direct materials efficiency standard 0.7 pounds per jar

Actual amount of pounds used 2,000 pounds

Actual cost of pounds used $2,500

Direct labor cost standard $12.00 per DLHr

Direct labor efficiency standard 0.40 DLhr per jar

Actual amount of direct labor hours 2,500 DLHr

Actual cost of direct labor $2.500 $35,000

a. Calculate the direct materials price variance. Indicate favorable or unfavorable.

b. calculate the direct materials efficiency variance. Indicate favorable or unfavorable.

c. calculate the direct labor price variance. Indicate favorable or unfavorable.

d. calculate the direct labor efficiency variance. Indicate favorable or unfavorable.