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A - Star Fender, which uses a standard cost system, manulactired 20,000 boat fondors during 2024 , using 145,000 square feet of extruded veryl purchased at $1.25 per square fooe Production . roquired 450 direct labor houns that cost 513.00 per hour. The direct materials standard was seven square feet of viny per fender, at a standard cost of $1.30 per squaro foot. The labor standard wi 0.025 direct laber hour per fender, at a standard cost of $12.00 per hour. Read the regument. Begn with the cost varianoes Select the regared fomulas, compute the cost variances for diect matorials and diroct labor, and iobnefy whether each vaniance in favorable (F) or untaronable (U)