At the start of the year Bella had the following standard cost sheet for one of its makeup products: Direct Materials (2 kilograms @ $15) Direct Labour (3 hours @ $18) The actual results for the year were: Units produced 225,000 Materials purchased_565,000 kilograms at $14.50 Material used 562,500 kilograms Direct labour 460,000 hours $17.85 Required: a. What is the standard prime cost per unit [1 mark] b. Compute the price and usage variances for materials [3 marks] C. Compute the labour rate and labour efficiency variances