struggling with these two

QUESTION 12 St. Paul Co. makes a product with the following standards: 3 lbs. of direct material per unit at $3 per Ib. 4 direct labor hours per unit at $16 per direct labor hour The firm actually used 25,000 direct labor hours at an actual costs of $372,000 to produced 4,000 units during the month. What is the direct labor price variance? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.) A. $28,000 F B. $256,000 u OC. $256,000 F OD. $28,000 U QUESTION 13 Which of these circumstances would cause Jackson Company to have an unfavorable direct materials usage variance? O A. The actual quantity of direct materials used per unit is less than the standard quantity per unit. B. The actual cost per unit of direct materials is less than the standard cost per unit. OC. The actual quantity of direct materials used per unit is more than the standard quantity pw unit. OD. The actual cost per unit of direct materials is more than the standard cost per unit