$-$ Each unit should have $\backslash (3/4\backslash )$ of a pound of direct materials purchased at $\backslash (\backslash$$ $12\backslash )$ per pound. $-$ Each unit should be produced in $48$ minutes at a direct labor cost of $\backslash (\backslash$$ $16\backslash )$ per hour. The company had the following detailed retails: Actual production was $20,000$ units using $14,600$ pounds of direct materials at a total cost of $\backslash (\backslash$$ $168,000\backslash )$ and required $11,000$ direct labor hours at a total cost of $\backslash (\backslash$$ $190,000\backslash ).$ Question $1$ What is the company's quantity variance related to direct materials? Use a positive number to indicate a favorable variance or a negative number to indicate an unfavorable variance. Question $2$ What is the company's price variance related to direct labor? Use a positive number to indicate a favorable variance or a negative number to indicate an unfavorable variance. Question $3$ How many of the following could possibly help explain the price variance for direct labor? Higher speed production equipment was recently installed $-$ Employees were recently required to take a $20$ minute break during each six hour shift. $-$ The production employees recently negotiated a pay raise for all factory employees. The company recently changed its policies to discourage overtime hours. $01234$