Use the information to answer questions 23-26 Standard Information Product A Direct Material Feet (units) to make 1 unit 5.00 Cost per foot $ 12.00 Direct Labor DL Hours to make 1 unit 3.00 Standard per hour DL Hour Rate $ 14.00 Actual Activity Actual Units Produced 600.00 Actual Feet of material used to produce units 2,500.00 Actual Cost per foot $ 14.00 Actual DL Hours to produce 1,550 DL Hour per hour cost $ 13.00 Calculate the Material Price Variance. Enter a positive amount for a favorable price variance. Enter a negative amount for an unfavorable price variance. Part A Calculate the material quantity variance. Enter a positive amount for a favorable price variance. Enter a negative amount for an unfavorable price variance. Part B Calculate the labor rate variance. Enter a positive amount for a favorable price variance. Enter a negative amount for an unfavorable price variance. . Part C Calculate the labor efficency variance. Enter a positive amount for a favorable price variance. Enter a negative amount for an unfavorable price variance.