a) Calculate four variances

Peter's Pucks Inc Operations Summary for: Actual amounts Units produced what we actually made Direct material purchases Direct material usage WIP Direct labour cost Variable overhead Fixed overhead $ $ For the Month of December 2019 45,900 units 10.30 /kg 18,600 Kilograms (kg) 10.30 /kg 17,990 Kilograms (kg) 11.52 /DL 4,800 direct-labour hours (DLH) 1.30 /DLH 4,800 cost driver: DLH 1.35 /DLH 4,800 cost driver: DLH 191,580 $ 185,297 $ 55,296 $ 6,240 $ 20,880 $ $ $ Standard (Budget) amounts Units produced what we thought we were going to make Direct material purchases Direct material usage WIP (Standard 0.4 kg/unit) $ Direct labour cost (Standard: 0.1 DLH/unit) Variable overhead Fixed overhead - based on actual units Fixed overhead - based on budgeted units START QUESTION 168,900 $ 183,600 $ 55,080 $ 1,590 $ 20,196 $ 20,196 $ For the Month of December 2019 45,000 units 10,00 /kg 16,890 Kilograms (kg) 10.00 /kg 18,360 Kilograms (kg) 12.00 /DLH 4,590 direct-labour hours (DLH) 1.00/DLH 4,590 cost driver: DLH 1.40 /DLH 4,590 cost driver: DLH 4.48 /DLH 4,500 cost driver: DLH