answer just e part

Tractor Corporation produces toy tractors. The company uses the following direct cost categories: Category Direct Materials Direct Labour Direct Marketing Standard Inputs for 1 output 4.00 1.40 0.54 Std. Cost per input $12.50 9.50 5.50 Actual performance for the company is shown below: Actual output: 5,000 units Direct Materials: Materials costs Input purchased and used Actual price per input $299,000 23,000 $13.00 Direct Manufacturing Labour Labour costs Labour-hours of input Actual price per hour 595,000 9,500 $10.00 Direct Marketing Labour Labour costs Labour-hours of input Actual price per hour $40,000 5,000 $5.00 a) What is the combined total of the flexible budget variances? b What is the rate variance of the direct materials? c) What is the efficiency variance for direct materials? d) What is the rate variance of the direct manufacturing labour, and the direct marketing labour, respectively? e) What are the efficiency variances for direct manufacturing labour and direct marketing labour, respectively? Attach File