ThrowitOut Company manufactures paper bags. Consider the following selected data: Direct Materials Direct Labor Standards per Paper Bag 470 grams of input at $0.01 per gram 0.05 labor hours at $15 per labor hour Actual Performance: Paper Bags Produced and Sold 21,000 bags Direct Materials Purchased and Used 9,000,000 grams Labor Hours Used 1,400 labor hours Total Direct Materials Costs $192,000 Total Direct Labor Costs $50,200 Do not enter dollar signs or commas in the input boxes. Round all answers to the nearest whole number. Enter all variances as positive values. a) Calculate price variance for direct materials. $ Answer Answer b) Calculate efficiency variance for direct materials. $ Answer Answer c) Calculate price variance for direct labor. $ Answer Answer d) Calculate efficiency variance for direct labor. $ Answer Answer