Last month, Baxter Corporation purchased and used the same quantity of material in ­producing its product, speed bumps for traffic control. Complete the following table.

Direct matorials information Standard pounds per unit. Standard price per pound. Actual quantity purchased and used per unit. Actual price paid for matorial per pound. Price variance. Quantity variance. Total direct material variance. Number of units produced.. Medium speed bump 16 Large speed bump $1.50 16.5 $1.00 $ 1.70 $ 1.80 $2,100 U $1,800 F $2,475 U $1,350 U 300 ....... ... 500