a. Calculate the material price variance for materials purchased.

b.Calculate the material quantity variance.

c.Calculate the labour price variance.

d.Calculate the labour quantity variance.

Jay Levitt Company budgeted the following cost standards for the current year: Direct materials (2 kg of plastic at $5 per kilogram) Direct labour (2 hours at $12 per hour) Variable manufacturing overhead Fixed manufacturing overhead Total standard cost per unit $10.00 24.00 10.50 7.05 $51.55 Actual costs for producing 2,660 units were as follows: Direct materials used Direct materials purchased (6,610 kg) Direct labour (6,950 hours) Variable manufacturing costs Fixed manufacturing costs 5,810 kg $32,389 $65,330 $32,900 $17,600