3. Standard Cost Juicy Company produces fruit juices that are sold in 1 liter bottles. Juicy Company has a standard for 1 liter of orange juice requires 600 grams of orange and needs to be processed 15 minutes. The price of 1 kg of oranges is IDR 90,000. The rates for direct working hours, fixed overhead rate and variable overhead are IDR 100,000 per hour, IDR 335,000, IDR 160,000, respectively. Fixed overhead rates based on 2,000 hours of work. The following is production data for the first week of February 2021: d. The orange juice produced is 6,500 liters b. The amount of oranges purchased and used is 3,500 kg with a total price of IDR 192,850,000 c. There is no beginning and no end of raw material inventory d. Direct working hours are IDR 167,705,000 for 1,700 direct working hours. e. Fixed Overhead of Rp. 678,000,000 1. Variable overhed of Rp. Rp. 274,975,000 Count: 1. Materials Price and Usage Variances 2. Labor Rate and efficiency Variances 3. Variable Overhead Spending and Efficiency Variances