Appletons Inc. produces medical devices for hospitals in Ottawa. The company currently utilizes a standard costing system. Below outlines the standard cost for House's most popular product, the heart monitor. Quantity Required Standard for One Monitor Rate/Price Direct Materials 3.0 kg $ 12.00 per kg Variable Manufacturing Overhead 3.0 hours $ 6.00 per hour Direct Labour 2.0 hours $ 18.00 per hour Fixed Overhead 1.5 hours $ 9.00 per hour Overhead is allocated based on direct labour hours and the average production volume of 20,000 heart monitors. This currently utilizes 90% of the maximum capacity. Below is information related to the February 2022 production, in which 21,000 monitors were produced: Direct Materials purchased Direct materials used Direct Labour Variable Overhead Fixed Overhead Quantity 70,000 68,000 39,000 Cost $ 860,000 $ 835,040 $ 690,000 $ 200,000 $ 125,000 REQUIRED A) Calculate the standard quantity of materials needed to make 21,000 monitors (1 mark) B) Calculate the standard quantity of labour-hours needed to make 21,000 monitors (1 mark) C) Calculate the Direct Materials Price Variance (2 marks) D) Calculate the Direct Materials Quantity Variance (2 marks) E) Calculate the Direct Labour Efficiency Variance (2 marks) F) Calculate the Variable Overhead Spending Variance (2