SU Paul Co makes a product with the following standards 2 lbs. of direct matenal per unt at SA per lb - 5 direct labor hours per unit at $14 per direct labor hour The firm actually used 30,000 direct labor hours at an actual costs of $225,000 to produce 5,000 units during the month. What is the direct labor efficiency variance? O A $125,000 U OB $70,000 OC $125,000F OD $70,000 QUESTION 13 What does Jackson Company's favorable direct materials price variance indicate? A. The actual cost of direct materials purchased was greater than the standard cost for that quantity OB. The actual quantity of direct materials used was greater than the standard quantity OC. The actual quantity of direct materials used was less than the standard quantity. OD. The actual cost of direct materials purchased was less than the standard cost for that quantity QUESTION 14 Which of these will result in Jefferson Company's unfavorable direct labor price variance? O A. The actual direct labor cost per hour is less than the standard direct labor cost per hour. OB. Actual direct labor hours exceed the standard direct labor hours. OC. Actual direct labor hours are less than the standard direct labor hours. OD. The actual direct labor cost per hour exceeds the standard direct labor cost per hour