The following data for the Lewgrow Garden Supplies Company pertains to the production of 2,500 garden spades during March. The spade consists of a wooden handle and a metal forged tool that comes in contact with the ground. Direct Materials (all materials purchased were used): Standard cost: $1.00 per handle and $3.50 per metal tool. Total actual cost: $11,350. Materials flexible-budget efficiency variance was $650 unfavorable. Direct Manufacturing Labor: Standard cost is 5 garden spades per hour at $20.00 per hour. Actual cost per hour was $21.00. Labor efficiency variance was $400 favorable. 34) What is the standard direct material amount per garden spade? 35) What is the standard cost allowed for all units produced? 36) What is the total direct materials flexible-budget variance? 37) What is the direct material flexible-budget price variance? 38) What is the total actual cost of direct manufacturing labor? 39) What is the labor price variance for direct manufacturing labor