The standard direct labor cost per unit for a company was $42 (= $28 per hour 1.5 hours per unit). During the period, actual direct labor costs amounted to $289.900. 10.500 labor hours were worked, and 5,900 units were produced. Required: Compute the direct labor price and efficiency variances for the period. (Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option.) Price variance Efficiency variance Information about direct materials cost follows for a local company Standard price per materials gram Actual quantity used Standard quantity allowed for production Price variance $ 19 2,750 grams 2,900 grams $19,250 F Required: What was the actual purchase price per gram? Actual purchase price per gram Williams Corporation reports the following direct labor information for November Standard rate Actual rate paid Standard hours allowed for actual production Labor efficiency variance $ 3200 per hour $ 32.90 per hour 44 200 hours 5 209.000 F Required: Based on these data, what was the number of actual hours worked and what was the labor price variance? (Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option.) hours Actual hours worked Labor price variance