4. The Clarkson Company produces engine parts for car manufacturers. A new accountant intern at Clarkson has accidentally deleted the calculations on the company's variance analysis calculations for the year ended December 31,2012. The following table is what remains of the data. a. Calculate all the required variances. (10 pts) b. Review the variances you have calculated and discuss possible causes and potential problems. is the important lesson learned here? (5 pts)