Use the following information to answer question # 30 and 31 The Kashi Company has established standards as follows: Direct Material Direct Labor Variable Overhead 3 pounts @ $4/pound $12 per unit 2 hours @ $8/hour 2 hours @ $5/hour $16 per unit $10 per unit Actual production figures for the past year were as follows: Units produced Direct material used Direct material purchased (3,000 pounds) Direct labor cost (950 hours) Variable overhead cost incurred 500 1,600 pounds $12,300 $7,790 $4,655 30. The materials quantity Variance is A. $410 Favorable B. $400 Unfavorable C. $410 Unfavorable D. $6,000 Unfavorable E. $6,000 Favorable 31. The materials price variance is: A. $160 Unfavorable B. $6,300 Unfavorable C $300 Unfavorable D. $150 Unfavorable