The budgeted and actual costs at Goodyear Company is as follows: The budgeted cost and actual cost, respectively, of producing one tire is (to the nearest \$) $102 and $95 $102 and $98 $102 and $99 $78 and $98 The direct labor efficiency variance is: $72,000(U)$100,800(F)$100,800(U)$72,000(F) The direct materials quantity variance is: $44,400(F)$25,920(U)$25,920(F)$44,400(U) The direct materials price variance is: $42,000(U)$42,480(U)$42,000(F)$42,480(F) The direct labor rate variance is: $288,000(U)$288,000(F)$295,200(U)$295,200(F) The budgeted and actual costs at Goodyear Company is as follows: The budgeted cost and actual cost, respectively, of producing one tire is (to the nearest \$) $102 and $95 $102 and $98 $102 and $99 $78 and $98 The direct labor efficiency variance is: $72,000(U)$100,800(F)$100,800(U)$72,000(F) The direct materials quantity variance is: $44,400(F)$25,920(U)$25,920(F)$44,400(U) The direct materials price variance is: $42,000(U)$42,480(U)$42,000(F)$42,480(F) The direct labor rate variance is: $288,000(U)$288,000(F)$295,200(U)$295,200(F)