- Hi can someone help me with figuring out the difference between unfavorable or favorable? I figured out the answer for both but can't tell the difference? 1.5,070 2.100,000 2. Sunny Corporation has collected the following data for one of its products: $1.41 per finished good 39,000 pounds 30,000 pounds $0.60 Direct materials standard (3 pounds per unit @ $0.47/lb.) Actual direct materials purchased Actual Direct Materials Used (AQU). Actual Price (AP) paid per pound 3. How much is the direct materials price variance? $3,900 unfavorable $5,070 unfavorable $3,900 favorable $5,070 favorable 1. The following information describes a company's usage of direct labor in a recent period: Actual direct labor hours used 35,000 Actual rate per hour $21.00 Standard rate per hour $10.00 Standard hours for units produced 25,000 2. How much is the direct labor efficiency variance? $210,000 favorable $100,000 unfavorable $100,000 favorable $210,000 unfavorable