The following information pertains to questions 17-19: HydrateMe, Inc. makes water bottles and uses standard costing. The company recently used 750lbs of raw material to produce 6,000 units. According to their standards, each unit is anticipated to take 0.1lbs. The company actually spent $14,500 to purchase 800lbs of material. Th standard material cost is $20/b. What is HydrateMe's direct material usage variance? $500F$1,000F$1,406F$1,500F$2,719U$2,719U QUESTION.25 Kisten Company produces gournet choodate bars and uses a standard costing system. The company recently used 600 tabor hours to produce 50.400 units. The company's actual payrol cost anounted to $9,600. The company budgeted 40,000 unts in 600 hours with $7,500 in total payroll costs. Mike tre pournal enty so record the purchase and use of labor (make sure to indicale debit or credit). (12 points)