Deep Dive Inc. produces sh tanks for aquariums in Ottawa. The company currently utilizes a standard costing system. Below outlines the standard cost for Deep Dive's most popular product, the Glass Bowl. Quantity Required for one Glass Bowl Standard Rate/Price Direct Materials 5.0 kg 5 15.00 per kg Variable Manufacturing Overhead 5.0 hours 5 10.00 per hour Direct Labour 6.0 hours 5 21.00 per hour Fixed Overhead 3.0 hours 5 12.00 per hour Overhead is allocated based on direct labour hours and the average production volume of 20,500 Glass Bowls. This currently utilizes 80% of the maximum capacity. Below is information related to the February 2022 production, in which 18,000 Glass Bowls were produced: Quantity Cost Direct Materials purchased 35,000 $750,000 Direct materials used 120,000 $650,000 Direct Labour 95,000 $856,000 Variable Overhead $310,000 Fixed Overhead $389,000 REQUIRED A] Calculate the standard quantity of materials needed to make 18,000 Glass Bowls B] Calculate the standard quantity of labourhours needed to make 18,000 Glass Bowls C] Calculate the Direct Materials Price Variance. Indicate if it is favourable or unfavourable. 0] Calculate the Direct Materials Quantity Variance. Indicate if it is favourable or unfavourable. E] Calculate the Direct Labour Efciency Variance. Indicate if it is favourable or unfavourable