(15 points) Gonzalez uses a standard cot system with the following information: Direct materials standard 3.0 pounds at $18.00 per pound Direct manufacturing labor standard 2.0 hours at $36.00 per hour During the period 4,600 units were completed. Cost to purchase raw materials was $257,600 at $20 per pound. Direct labor worked 9,500 hours at a rate of $32.00 per hour. a. Calculate the direct materials price, efficiency, and flexible budget variances