Please help me with this accounting question

QS 23-8 Materials variances LO P2 Tercer reports the following for one of its products. Direct materials standard (3 lbs. @ $2 per lb.) Actual direct materials used (AQ) Actual finished units produced Actual cost of direct materials used $ 6 per finished unit 280,000 lbs. 72,000 units $ 476,000 AQ = Actual Quantity SQ = Standard Quantity AP = Actual Price SP = Standard Price Compute the direct materials price and quantity variances and classify each as favorable or unfavorable. Actual Cost AQ AP AQ SP 280,000 Standard Cost SQ X SP $ 208,000 2.00 $ 416,000 $ 0.26 $ 72,000 $ 0 $ 0 $ 0 Direct materials price variance Variable overhead efficiency variance Total direct materials variance 0