Superior guard, which used a standard cost accounting system, manufactured 220,000 boat fenders during the year, using 1 comma 370,000 feet of extruded vinyl purchased at $ 1.25 per foot. production required 4,300 direct labor hours that cost $ 12.50 per hour. the materials standard was 6 feet of vinyl per fender at a standard cost of $ 1.35 per foot. the labor standard was 0.022 direct labor hour per fender at a standard cost of $ 12.00 per hour. complete the costs and efficiency variances for direct materials and direct labor. does the pattern of variances suggest pro fender's managers have been making trade-offs? explain.