(a) In November 2022, Cammy Ltd purchased 9,500 kg of materials for a total cost of $22,800. Actual costs and other data for November 2022 for the actual activity level of 5,000 units are as: The standard cost card information for one unit of Cammy Ltd's finished good is as follows: ACC4245/(F)/August 2022/Page 4 of 8 Required: Analyze the above information and ascertain the variances for direct material price, direct material usage, direct labor rate and direct labor efficiency. Indicate whether each variance is favorable or unfavorable and discuss TWO (2) possible causes for each variance calculated. (20 Marks) (b) Discuss FIVE (5) factors to be considered in deciding whether the calculated variances should be investigated or not. (5 marks) (Total 25 marks)