The given area with a black downward triangle requires for us to chose from "favorable, unfavorable or neither favorable nor unfavorable".

Jay Levitt Company budgeted the following cost standards for the current year: Direct materials (2 kg of plastic at $6 per kilogram) Direct labour (2 hours at $12 per hour) Variable manufacturing overhead Fixed manufacturing overhead Total standard cost per unit $12.00 24.00 10.30 6.90 $53.20 Actual costs for producing 2,730 units were as follows Direct materials used Direct materials purchased (6,740 kg) Direct labour (6,900 hours) Variable manufacturing costs Fixed manufacturing costs 5,500 kg $39,092 $67,620 $32,400 $17,900 Calculate the materials price variance for materials purchased Materials price variance Calculate the materials quantity variance Materials quantity variance Calculate the labour price variance. (Round answer to the nearest whole dollar, e.g. 5,275.) Labour price variance$ Calculate the labour quantity variancee Labour quantity variance $