3. French Co. makes berets out of a special dyed wool fabric. During the month, the company made 12,000 berets using 13,200 decimeters of fabric. The fabric cost 522,720 Euros. According to company standards, each beret requires 1.2 decimeters of fabric at a cost of 36 Euros per decimeter. Find a) actual price of fabric per decimeter; b) standard quantity given the number of berets produced; c) amount of material price variance; d) amount of material quantity (efficiency) variance