Strawser Industries makes picnic tables. They purchased 77,000 feet of wood costing $165,500 to manufacture picnic tables. Original production of their product had been budgeted for 5,800 units with a standard material quantity of 14 feet of wood per unit and a standard price of $2.10 per foot of wood. Each picnic table requires 3 standard labor hours at a standard rate of $8.60 per hour. The actual number of picnic tables produced was 5,400 using 75,000 feet of wood. Strawser Industries used 18,000 direct labor hours to produce those picnic tables and paid $8.80 per hour. Find the Direct Materials Quantity variance and show work here: Find the Direct Materials Price variance and show work here: Explain the cause of the Direct Materials Quantity variance here: Explain the cause of the Direct Materials Rate variance here: