Standard Qty Standard Price / Rate Direct materials 5 pounds $11.00 1 pound Direct labor 2 DLHS $17.00 / DLH Variable manufacturing Overhead 2 DLHS $300 / DLH During the year the company: Purchased 21,800 pounds of material at a purchase cost of $228,900. Used all of the material that was. purchased to produce 3900 units, Used 5.000 DLHS and paid $132000 in direct labor costs Paid $30600 for variable manufacturing overhead. a) Calculate the direct materials price variance, b) What was the actual price paid per pound for materials? c) Calculate the direct labor efciency variance. d) Calculate the manufacturing overhead spending variance (i e , the total variance)