XYZ Inc makes seat covers, one size fits all. Compute both the DM quantity variance and price variance. Note if favorable (F) or unfavorable (U). The following information is available for the month; a. 12,000 yards were purchased and used to produce 2,000 covers at a cost of $45,600. b. During the month, 2,800 DL hours were used to produce the 2,000 covers for a total cost of $49,000. c. Variable manufacturing OH incurred totaled $7,000 DM quantity variance: SP(AQSQ) DM price variance: AQ(APSP) DL efficiency(hours) variance: SR (AH - SH) DL rate variance: AH (AR - SR) Var Manu Oh efficiency(hours) variance: SR (AH - SH) Var Manu Oh rate variance:_AH (AR - SR) $3,200U,$2,400U $3,200F,$2,400F $3,200U,$2,400F d) $3,200F,$2,400U