aa co uses standard costing for beer production. the following standards are fir ghre barely used for the beer production in 2014:AA(Sc-AC) SC(SQ-AQ) standard barely cost per kilogram - $1.00 standard kilograms used per helicopter (100litres) finished good - 50 kg during 2014, 82,000 hectolitres of beer was produced using 4,150,000 kilograms of barely. the actual cost for barely was $0.95. calculate the following items regarding barely costs and usage for Aa Ci for 2014: a) efficiency variance b) cost variance