[1] (15 points) Hansenko Company manufactures 100-pound bags of fertilizer that have the following unit standard costs for direct materials and direct labor: Direct materials: 100 lbs. @ $1.00 per lb. Direct labor: 0.5 hours at $24 per hour The following activities were recorded for October: 1,000 bags were manufactured. 95,000 lbs. of materials costing $76,000 were purchased, all of which were used in the production. $12,000 was paid for 475 hours of direct labor. There were no beginning or ending inventories. Required: A. Compute the direct materials price variance. B. Compute the direct materials usage variance. C. Compute the direct labor rate variance. D. Compute the direct labor efficiency variance