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Ch23 Case Study Assignment - Part 1 Variance Analysis Problem Avalar, Inc. has peepared the following standard cost sheet for one unit of the product. \begin{tabular}{|l|l|} \hline Direct materials ( 5 pounds at $3 per pound) & $15.00 \\ \hline Direct labor ( 2 bours at $13.00 per hour) & $26.00 \end{tabular} During the month of November, the company manufactures 450 units and incurs the following actual costs. \begin{tabular}{|l|r|} \hline Direct materials purchased and used (2,000 pounds) & $8,000 \\ \hline Direct labor (1,000 hours) & $12,000 \\ \hline \end{tabular} 1. Compute the total, price, and quantity variances for materials