Apple Valley Orchards, Inc. (AVO), developed standard costs for direct material and direct labour. In 2019, AVO estimated the following standard costs for one of their most well loved products, the AVO classic Grandma's large apple pie which had a brown sugar coating on the top of the crust as well as including cranberry and mince ingredients in addition to the apples. Budgeted quantity Budgeted price Direct materials 1.5 kilograms $7.25 per kilogram Direct labore 0.25 hours $14.00 per hour IND During September 2020, AVO produced and sold 1.200 pies using 1,875 kilograms of direct materials at an average cost per kilogram of $7.00 and 280 direct labour hours at an average wage of $14. 25 per hour. a) Calculate September's direct material flexible-budget variance b) Calculate September's direct material rate variance c) Calculate September's direct material efficiency variance b) Using pages printed as the only overhead cost driver, what is the manufacturing overhead cost estimate for Wealth Managers during 2018? I c) Assuming activity-cost pools are used, what are the activity-cost driver rates for design changes, setups, and inspections cost pools? d) Using activity-based costing to allocate overhead costs, what is the total manufacturing overhead cost estimate for Wealth Managers during 2018