23. (20 mans) Mettle Company produces chairs and has determined the following direct cost categories and budgeted amounts: Standard Inputs Standard Cost Category for 1 output per input Direct Materials 1.00 $7.50 Direct Labour 0.30 9.00 Direct Marketing 0.50 3.00 Actual performance for the company is shown below: 4,000 $30,225 3,900 $7.75 Actual output: (in units) Direct Materials: Materials costs Input purchased and used Actual price per input Direct Manufacturing Labour: Labour costs Labour-hours of input Actual price per hour Direct Marketing Labour: Labour costs Labour-hours of input Actual price per hour $11.470 1,240 $9.25 $5,880 2,100 $2.80 a. Required: What is the combined total of the flexible-budget variances? b. What is the rate variance of the direct materials? What is the rate variance of the direct manufacturing labour and the direct marketing labour, respectively? c. TAL...... $9.25 Actual price per hour Direct Marketing Labour: Labour costs Labour-hours of input Actual price per hour $5,880 2,100 $2.80 C. Required: a. What is the combined total of the flexible-budget variances? b. What is the rate variance of the direct materials? What is the rate variance of the direct manufacturing labour and the direct marketing labour, respectively? d. What is the efficiency variance for direct materials? e. What are the efficiency variances for direct manufacturing labour and direct marketing labour, respectively