Diane Buswell examined some of the accounting records and reported that Current Designs purchased 1,995 pounds of polyethylene powder for this order at a totat cost of $3,791. Thirty Five (35) finishing kits were assembled at a total cost of $6,405. The payroll records showed that the type lemployees worked 101 hours on this project at a total cost of $1,515. The type II finishing employees worked 146 hours at a total cost of $1,861.50. A total of 35 kayaks were produced for this order. The standards that had been developed for this model of kayak were used in CD2 and are reproduced here. For each kayak: 53 pounds of polyethylene powder at $1.50 per pound 1 finishing kit (rope, seat, hardware, etc) at $188 3 hours of type I labor from people who run the oven and trim the plastic at a standard wage rate of $15 per hour 4 hours of type Il labor from people who attach the hatches and seat and othgr hardware at a standard wage rate of $12 perhour. Calculate the eight variances that are listed below. (Round price variance for type II workers to 2 decimal places, es. 15.25 and all other answers to 0 decimal ploces, es. 25.)