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9. Dufas Industries developed standard costs for direct material and direct labor. In 2018, Davy estimated the following standard costs for one of their major products, the 10-gallon plastic container. Budgeted Quantity Budgeted Price Direct Material 0.10 pounds $31.00 per pound Direct Labor 0.07 hours $15.00 per hour During June, Davy produced and sold 5,100 containers using 430 pounds of direct materials at an average cost per pound of $32.00 and 260 direct manufacturing labor-hours at an average wage of 15.15 per hour What is the Direct Material Efficiency Variance? -$430 b What is the Direct Material Price Variance? S-39 c. What is the Direct Labor Efficiency Variance? S2,480 What is the Direct Labor Rate Variance? $1,455 What is the DM Flexible Budget Variance? S2,050 f. What is the DL Flexible Budget Variance? $1,416 a. d. e