The following direct materials data pertain to the operations of Bramble Co for the month of December. The standard cost card shows that a funished product contains 4 pounds of materiak. The 16,530 poumds were purchased in Decefmber at a discount of 45 from the standard price. In December, 4.030 units of finished product were manufactured. Calculate the materials variances. identify whether each variance is favorable or unfavorable