The standard direct material cost per uni for Wilus Group was $192 i- $48 per galon a callons per unit, Dunng the getiod, actual direct materials costs amounted to 52.574,840, msterias used toraled 55,525 gssons, and 13,370 units were oroduced. Required: Compute the duect materials price and efficiency varances for the beriod Note: Indicete the effect of esch verience by selecting "F" for fovorsble, or " for wnfovorabie. If there is no effect, do not select elther option