Blue Spruce Company budgeted the following cost standards for the current year: $12.00 24.00 Direct materials (2 kg of plastic at $6.00 per kilogram) Direct labour (2 hours at $12 per hour) Variable manufacturing overhead Fixed manufacturing overhead Total standard cost per unit 10.00 7.30 $53.30 Actual costs for producing 2,680 units were as follows: 5,580 kg Direct materials used Direct materials purchased (6,480 kg) Direct labour (6,850 hours) $37,584 $65,760 $32,100 Variable manufacturing costs Fixed manufacturing costs $17,300 (a) Your answer is correct. Calculate the materials price variance for materials purchased. (Round per unit calculations to 2 decimal places, eg. 1.25 and final answers to decimal places, eg. 125.) Materials price variance 1296 i Favourable Attempts: 1 of 2 used (b) Your answer is correct. Calculate the materials quantity variance. Materials quantity variance $ 1320 i Unfavourable Attempts: 1 of 2 used (c) Your Answer Correct Answer Your answer is correct Calculate the labour price variance. (Round per unit calculations to 2 decimal places, e.g. 1.25 and final answers to decimal places, eg. 125.) Labour price variance $ 16440 Favourable e Textbook and Media Attempts: 2 of 2 used (d) Your Answer Correct Answer Your answer is partially correct. Calculate the labour quantity variance. Labour quantity variance 142844 Unfavourable