Use the following to answer the next 4 questions: Kirby Engineering performs cement core tests in its laboratory. The following standards have been set for each core test performed: During March, the laboratory performed 2,000 core tests. On March 1 no direct materials (sand) were on hand. The following events occurred during March: - 8,600 pounds of sand were purchased at a cost of $7,310. - 7,200 pounds of sand were used for the core tests that were performed. - 840 actual direct labor hours were worked at a cost of $8,610. The materials price variance for March is: $860 unfavorable. $860 favorable. $281 unfavorable. \$281 favorable. Question 22 The materials efficiency variance for March is: $900 favorable. $1,950 favorable. $1,950 unfavorable. $900 unfavorable. The labor rate variance for March is: $4,578 unfavorable. $1,470 unfavorable. $4,578 favorable. $1,470 favorable. Question 24 3 pts The labor efficiency variance for March is: $480 favorable. $480 unfavorable. $192 favorable. $192 unfavorable