ABC Company plans to manufacture 6,000 units for the coming year: The calculation for a unit is: Direct material 20 kg 50 SEK/kg Direct labor costs 11 hours 160 SEK/hours Material variable overhead costs 7.50 SEK/kg Manufacturing variable overhead costs 12.50 SEK/hour Standard manufacturing costs The material overhead costs is allocated with direct material costs and the manufacturing overhead costs is allocated with the total direct labor costs. During the year, 8 000 units were manufactured, with the following costs being obtained: Direct material costs 8 448 000 SEK usage 176 000 kg Direct labor costs 14 880 000 SEK usage 96 000 hours Material variable overhead costs 1 232 000 SEK Manufacturing variable overhead costs 1 152 000 SEK Make a variance analysis and answer the following questions (a) - (e). (a) How large is the price variance for direct material costs? (round to SEK, if negative use -) (b) How large is the usage variance for direct material? (round to SEK, if negative use -) (c) How large is the wage rate variance for direct labour costs? (round to SEK, if negative use -) (d) How large is the spending variance for the variable material overhead costs? (round to SEK, if negativ use -)