Teenwear Clothing Company reported the following information: The company budgeted for 12,000 units but actually produced 10,000 units. The company purchased higher-quality materials spending $35 per sq yard, and the additional quality allowed the company to use only 2.5 sq yards per unit. The direct material price and efficiency variances are, respectively: $90,000 Unfavorable and $192,000 Favorable $75,000 Favorable and $160,000 Unfavorable $108,000 Favorable and $192,000 Unfavorable $90,000 Favorable and S192,000 Unfavorable $75,000 Unfavorable and $160,000 Favorable