Calibri (Body At the beginning of the year, Shults Company had the following standard cost sheet for one of its plastic products: Direct materials (5 kg @ $4.00) Direct labour (2 hrs. $11.25) Standard prime cost per unit The actual results for the year are as follows: a. Units produced: 175,000 b. Materials purchased: 930,000 kilograms @$4.10 c. Materials used: 925,000 kilograms d. Direct labour: 362,500 hours @ $11.15 The material price variance is $ The material usage variance is $ . This variance is (F/U) The total labour variance is $ The labour rate/price variance is $ The labour efficiency variance is $ . This variance is (F/U) s___ _ This variance is (F/U) . This variance is (F/U) s__ _. This variance is (F/U)