Please answer using the same format. Thank you!

Acer Company set the following standard costs for one unit of its product: *(use this table for part a & b) Direct materials (6 lbs @ $5 per lb.) Direct labor (2 hrs. @ $17 per hr.) Direct labor (2 hrs. @ $17 per hr.) Total standard cost Per unit standard cost $30 $34 36 $100 A) The company operated at 75% of capacity in October and produced 20,000 units. The company used 91,000 lbs of direct materials and paid $6 per lb for these materials. Complete the following table (similar to the diagram in your textbook) to set up your numbers in a way to allow you to calculate the detailed direct MATERIALS variances. Do not include dollars signs or commas in your answer. Using either of these will cause auto grading to count your answer as incorrect. Round answers to the nearest two decimal places. If you do not need a decimal place, do not use it. (For example, if an answer is 10, input as 10 and not as 10.00.) ACTUAL COST MIDDLE COLUMN SELECTION STANDARD COST $ X $ $ B)The company operated at 75% of capacity in October and produced 20,000 units. Employees providing direct labor worked 30,500 hours and were paid $18 per hour. Complete the following table (similar to the diagram in your textbook) to set up your numbers in a way to allow you to calculate the detailed direct LABOR variances. Do not include dollars signs or commas in your answer. Using either of these will cause auto grading to count your answer as incorrect. Round answers to the nearest two decimal places. If you do not need a decimal place, do not use it. (For example, if an answer is 10, input as 10 and not as 10.00.) ACTUAL COST MIDDLE COLUMN SELECTION STANDARD COST X $ X $ answer answer answer answer answer answer Dollar amount U= unfavorable, F=favorable Dollar amount U= unfavorable, F=favorable direct materials price variance direct materials quantity variance total direct materials cost variance direct labor price variance direct labor quantity variance total direct labor cost variance