This information led to the first tour questions where you will calculate materials and labor variances: Shelley Company bought 3.000 pounds of naturais lor $3,250. thay god 2.000 pounds to produce 1,450 units of output Direct labor cost totaled $18,000 Lor 00 hours of work, Standarde have been set a tollow Direct Material: 2 pound 1.10 per pound Dicct Labor hours 532 per bour Too laborate variance 1.200 tavat 11.200 1.200 rivera 13,200 un