This is the question :

Using the standard unit costs that you computed in SE3 and the actual cost and usage data that follow, compute the direct materials price and direct materials quantity variances. Direct materials purchased and used (pounds) 21,800 Price paid for direct materials $10.10 per pound Number of good units produced 21,000 units

This SE3:

Using the information that follows, compute the total standard Unit costs of product WW+

Direct materials quantity standard 1 pound per unit

Direct materials price standard $10.00 per pound

Direct labor time standard 0.5 hours per unit

Direct labor rate standard $12.00 per hour

Variable overhead rate standard $6.00 per machine hour

Fixed overhead rate standard $11.00 per machine hour

Machine hour standard 4 hours per unit