DD Co uses standard costing for beer production. The following standards are for the barley used for beer production in 2020: AQ(SC-AC) SC(SQ-AQ) Standard barley cost per kilogram $1.00 Standard kilograms used per hectolitre (100 liters) finished good 50 kg During 2020, 82,000 hectolitres of beer was produced using 4,150,000 kilograms of barley. The actual cost for the barley was $0.95. Calculate the following items regarding barley costs and usage for AA Co for 2020: a) efficiency variance (4 marks) b) cost variance (4 marks)