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Quiz Sub has the following standard cost to produce a king size party sub.DM 4 lbs @ $3.00 per lb. = $12.00 per subDL 1/2 hour @ $8.00 per hour = $ 4.00 per sub During December, QuizSub produced 1,000 party subs, bought and used 4,100 pounds of meat at $3.20 per lb. and used 490 hours of labor at a total cost of $4,018. What is the direct material price variance? $820 U What is the direct material usage variance? $300 U What is the direct labor rate variance? $ 98 U What is the direct labor efficiency variance? $80 FCardwell Company makes products A and B. Information for overhead costs and for the two products appears below. The company makes 100,000 units of product A each year and 20,000 units of product B.A. Cardwell has decided to use direct labor hours to allocate its manufacturing overhead. Total overhead is $1,800,000 and total direct labor hours are 50,000. Product A required 30,000 direct labor hours, while Product B required 20,000 direct labor hours. Calculate the overhead allocated to Product A & B. A.$1,800,000 / 50,000 DLH = $36/DLH.Product A – 30,000 DLH * $36 = $1,080,000 Product B - 20,000 DLH * $36 = $ 720,000B. Cardwell has decided to investigate Activity Based Costing, where the components of overhead are allocated to Products A & B based on differentallocation bases. Using this approach and the information provided below, what is the total overhead allocated to Product A? to Product B?PRODUCT APRODUCT BAllocationRateProductA Usage$AllocationAllocationRateProductA Usage$Allocation$100/setup500 setups$50,000$100/setup1,500setups