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 kg at per kilogram $ per unit. direct labor hours at per hour $ per unit. Budgeted overhead for the month of April based on expected activity at direct labour hours is as follows: Variable overhead $ Fixed overhead $ total overhead $ Overhead is applied based on labour hours. the average activity per month is direct labout hours. the company calculates overhead rates based on average activity. results for the month of April are as follows: Units produced Direct materials used kg $ Direct labour hours Variable overhead Fixed overhead Total cost $ 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 kg at per kilogram $ per unit. direct labor hours at per hour $ per unit. Budgeted overhead for the month of April based on expected activity at direct labour hours is as follows: Variable overhead $ Fixed overhead $ total overhead $ Overhead is applied based on labour hours. the average activity per month is direct labout hours. the company calculates overhead rates based on average activity. results for the month of April are as follows: Units produced Direct materials used kg $ Direct labour hours Variable overhead Fixed overhead Total cost $ There was no beginning or ending work in process inventory. A calculate the direct materials price, usage, and budget variances?