CALCULATOR Company applies standard costing and has established the following standards for its single product: Direct Materials Direct Labour Variable Manufacturing Overhead 2 litres at $3 per litre 0.5 hours at $8 per hour 0.5 hours at $2 per hour During November, the company made 4,000 units and incurred the following costs: Direct Materials Purchased Direct Materials Used Direct Labour Used Actual Variable Manufacturing Overhead 8,100 litres at $3.10 per litre 7,600 litres 2,200 hours at $8.25 per hour $4,175 The company applies variable manufacturing overhead to products based on direct labour hours. Required: a What was the materials price variance for November? (4 marks) b. What was the materials quantity variance for November? (4 marks) c. What was the labour rate variance for November? (4 marks) d. What was the labour efficiency variance for November (4 marks) e. What was the total variable overhead variance for November (4 marks)