[10 marks] Southridge Jam Co. is a social enterprise that makes small-batch jams and jelly in Niagara, Ontario. The company supports people transitioning out of homelessness by providing job skills, community, and a sense of purpose. Based on the most recent data, the standard variable and fixed manufacturing costs for producing the signature jar of blueberry-lavender jam are as follow: Standard Quantity/Hours Standard Price/Rate Direct materials 0.45 $11.00 per kilogram kilograms Direct labour 1.75 hours $15.50 per hour Variable manufacturing 1.30 hours $2.20 per hour overhead Fixed manufacturing overhead 1.50 hours $0.60 per hour In August 2020, the company's bookkeeping records showed the following: Product: Blueberry-Lavender Jam Number of jars 1,850 Costs: Direct materials 852 purchases kilograms $10.25/kg Direct labour 3,305 hours $15.80/hr Variable overhead total of $5,350.00 Fixed overhead total of $1,665.00 Instructions (a) Compute the total overhead variance. (2 marks) (b) Compute the direct material price and quantity variance. (4 marks) (c) Compute the direct labour rate and efficiency variances. (4 marks)