The following information applies to the questions displayed below.] Hart Company made 4,000 bookshelves using 27,000 board feet of wood costing $297,000. The company's direct materials standards for one bookshelf are 8 board feet of wood at $10.90 per board foot. (1) Compute the direct materials price and quantity variances incurred in manufacturing these bookshelves. AQ Actual Quantity SQ Standard Quantity AP Actual Price SP Standard Price Standard Cost Actual Cost S 0 0 $ 0