&cmid=73852 Comerstone Manufacturing has the following standard cost sheet for one of its products: vered of on Direct materials (6 m @ $5.72) $34.32 Direct labour (1.2 hours @ $9.80) 11.76 Variable overhead (1 hour @$5.20) 5.20 Fixed overhead (1.5 hours @ $2.50*) 3.75 Standard unit cost $55.03 *Rate based on the expected activity of 17,000 hours. During the most recent year, the following actual results were recorded: Production 13,000 units Fixed overhead $365,000 $ 65,000 Variable overhead $382,500 Direct materials (62,500 m purchased) $182,580 Direct labour (17,900 hours) Ludovicillen Calculate the Direct Material Price Variance (MPV) and Direcmaterial Usage Variance (MUV). Also, choose if it is a favourable (F) or unfavourable (U) variance. (You must choose TWO options - one for MPV and the other for MUV) Select one or more: a. 67839.20 (F) b. 30000.00 (F) c. 25000.00 (U) d. 84198.40 (U) e. 48750.00 (0) f. 100557.60 (F) g. 80000.00 (F) 1000760