Vaughn WaterWorks manufactures snorkel gear. During the past month, Washington purchased 3,200 pounds of plastic to use in its dive masks, at a cost of $6,500. The standard price for the plastic is $1.90 per pound. The company actually used 3,100 pounds of the plastic to produce 18,000 dive masks. Calculate Vaughn's direct materials price variance for the month. (Round intermediate calculations to 5 decimal places, e.g. 1.24638 and final answer to 0 decimal places, e.g. 5,275.) Direct material price variance $ Coronado Family Instruments makes cellos. During the past year, the company made 6,370 cellos even though the budget planned for only 5,500 . The company paid its workers an average of $20 per hour, which was $0.50 higher than the standard labor rate. The production manager budgets 4 direct labor hours per cello. During the year, a total of 25,000 direct labor hours were worked. (a) Calculate the direct labor rate and efficiency variances. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.) Direct labor rate variance $ Direct labor efficiency variance \$ eTextbook and Media Sunland produces 5-foot USB cables. During the past year, the company purchased 190,000 feet of plastic-coated wire at a price of $0.40 per foot. The direct materials standard for the cables allows 6 feet of wire at a standard price of $0.42 per foot. During the year, the company used a total of 220,000 feet of wire to produce 37,0005 -foot cables. Calculate Sunland's direct materials quantity variance for the year. Direct material quantity variance $ eTextbook and Media Attempts: 0 of 3 used