The following information describes the production activities of mercer manufacturing for the yearactual direct materials used 30,000 lbs. at $5.15 per 1bactual direct labor used 9,150 hours for a total of $186, 660actual units produced 54,120budgeted standards for each unit produced are 0.50 pounds of direct material at $5.10 per pound and 10 minutes at $21.40 per houraq =actual quantitysq= standard quantityap =actual pricesp= standard priceah =actual hourssh= standard hoursar= actual ratesr =standard rate(1) compute the direct materials price and quantity variances.(2) compute the direct labor rate and efficiency variances. indicate whether each variance is favorable or unfavorable.

Standard quantity = Actual units produced × 0.50 pound per unit

                              = 54,120 × 0.50

                              = 27,060 pounds

Standard hours = Actual units produced × 1/6 hour per unit

                          = 54,120 × 1/6

                          = 9,020 hours

Actual rate per hour = $186, 660 ÷ 9,150 hours

                                  = $20.4

(a) (i) Direct material price variance:

= (AQ × AP) - (AQ × SP)

= (30,000 × $5.15) - (30,000 × $5.10)

= $154,500 - $153,000

= $1,500 Unfavorable

(ii) Direct material quantity variance:

= (AQ × SP) - (SQ × SP)

= (30,000 × $5.10) - (27,060 × $5.10)

= $153,000 - $138,006

= $14,994 Unfavorable

(b) (i) Direct labor rate variances:

= (AH × AR) - (AH × SR)

= (9,150 × $20.4) - (9,150 × $21.40)

= $186,660 - $195,810

= $9,150 Favorable

(ii) Direct labor efficiency variances:

= (AH × SR) - (SH × SR)

= (9,150 × $21.40) - (9,020 × $21.40)

= $195,810 - $193,028

= $2,782 Unfavorable

oh my god you are going so many marks marks i don't want to give you answers sorry

you have to put the parentheses like this:

in fact, you have to perform the operation inside parentheses first, and then proceed in order: