Use the following for the next five questions: The following data is given for the Walker Company: Budgeted production... Actual production.. ..1,000 units .....980 units Materials: Standard price per lb.. Standard pounds per completed unit.. Actual pounds purchased and used in production..1,800 Actual price paid for materials... .$2.00 .12 .$23,000 Labor: Standard hourly labor rate... .....$4 per hour Standard hours allowed per completed unit.... .....4.5 Actual labor hours worked... .4,560 . 2,928 Actual total labor costs.... The direct material quantity variance is: Multiple Choice $600 F $600 U $80 F $80 U The direct material price variance is: Multiple Choice $600 F $600 U $80 F $80 U The direct material price variance is: Multiple Choice $600 F $600 U $80 F $80 U The direct labor effeciency variance is: Multiple Choice $912 F $912 U $2,100 U $2,100 F The total direct labor variance is: Multiple Choice $1,188 F $3,012 U $1,188 U Cannot total