Budgeted production and sales: 5000 karabiners Actual production and sales: 6000 karabiners The standard for a karabiner requires 1.5 kg of material at a budgeted cost of $3.04 per kg and two hours of assembly and testing time at a cost of $25 per hour The karabiner sells for $64 each Actual production costs for the 6000 karabiners totalled $25 800 for 8600 kg of materials and $323 400 for 13 200 labour hours. d What was Mountain Top's direct material price variance? e What was Mountain Top's direct material usage variance? f What was Mountain Top's direct labour rate variance? g What was Mountain Top's direct labour efficiency variance