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Problem 10-46 Direct-Material Variances; Journal Entries (Appendix) (LO 10-1,10-3, 10-9) Rocky Mountain Camping Equipment, Inc. has established the following direct-material standards for its two products Standard camping tent Deluxe backpacking tent Standard Quantity 14 yard:s 9 yards Standard Price $6.00 per yard $6.20 per yard During March, the company purchased 5,400 yards of tent fabric for its standard model at a cost of $34,020. The actual March production of the standard tent was 240 tents, and 3,470 yards of fabric were used. Also during March, the company purchased 2,400 yards of the same tent fabric for its deluxe backpacking tent at a cost of $13,920. The firm used 2,880 yards of the fabric during March in the production of 320 deluxe tents. Required: 1. Compute the direct-material purchase price variance and quantity variance for March 2. Prepare journal entries to record the purchase of material, use of material, and incurrence of variances in March. Complete this question by entering your answers in the tabs below Required 1Required 2 Compute the direct-material purchase price variance and quantity variance for March. (Do not calculations. Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Se effect (i.e., zero variance).) a. Direct-material purchase price variance Unfavorable 1,620 b. Direct-material quantity variance Unfavorable