Blue Spruce manufacturing company uses a standard cost system in accounting for the cost of its main product. the following standards have been established for the direct manufacturing costs per unit: Direct materials $(2$kg at $7\mathrm{.}50$ per kilogram$)$ $$15\mathrm{.}00$ per unit. direct labor $(3$ hours at $12$ per hour$)$ $$36\mathrm{.}00$ per unit. Budgeted overhead for the month of April $($ based on expected activity at $10,440$ direct labour hours$)$ is as follows: Variable overhead $$33,930$ Fixed overhead $$22,620$ total overhead $$56,550$ Overhead is applied based on labour hours. the average activity per month is $11,310$ direct labout hours. the company calculates overhead rates based on average activity. results for the month of April are as follows: Units produced $3654$ Direct materials used $(7540$ kg$)$ $$52,026$ Direct labour $(11,020$ hours$)134,995$ Variable overhead $33,060$ Fixed overhead $23,200$ Total cost $$243,281$ There was no beginning or ending work in process inventory. A$)$ calculate the direct materials price, usage, and budget variances?Blue Spruce manufacturing company uses a standard cost system in accounting for the cost of its main product. the following standards have been established for the direct manufacturing costs per unit: Direct materials $(2$kg at $7\mathrm{.}50$ per kilogram$)$ $$15\mathrm{.}00$ per unit. direct labor $(3$ hours at $12$ per hour$)$ $$36\mathrm{.}00$ per unit. Budgeted overhead for the month of April $($ based on expected activity at $10,440$ direct labour hours$)$ is as follows: Variable overhead $$33,930$ Fixed overhead $$22,620$ total overhead $$56,550$ Overhead is applied based on labour hours. the average activity per month is $11,310$ direct labout hours. the company calculates overhead rates based on average activity. results for the month of April are as follows: Units produced $3654$ Direct materials used $(7540$ kg$)$ $$52,026$ Direct labour $(11,020$ hours$)134,995$ Variable overhead $33,060$ Fixed overhead $23,200$ Total cost $$243,281$ There was no beginning or ending work in process inventory. A$)$ calculate the direct materials price, usage, and budget variances?