final answers must be rounded

You have been given the following per unit information about the production of Manor Inc., and are asked to provide the plant manager with information for a meeting with the vice-president of operations: Standard Standard Actual Actual Quantity Price Quantity Price Direct materials 3.5 kg $12 / kg 3.75 kg $12.50 / kg Direct labour 2.75 hours $19/ hour 2.5 hours $18 / hour Production data, both budgeted and actual, for the year are as follows: Description Amount Actual production (units) 55,000 Actual materials purchased and used (kg) 206,250 The plant manager has asked you to calculate the following variances: direct material price variance, direct material usage variance, direct labour rate variance, and the direct labour efficiency variance. Use your work to answer the following questions. The total direct material price variance is $ Enter your answer as a positive number. The direct material price variance is a) Favourable b) Unfavourable b c) Neither favourable or unfavourable The total direct material usage variance is $ Enter your answer as a positive number. The direct material usage variance is a) Unfavourable b) Neither favourable or unfavourable c) Favourable The total labour rate variance is $ Enter your answer as a positive number. The direct labour rate variance is a) Unfavourable Ob b) Favourable c) Neither favourable or unfavourable The total labour efficiency variance is $_ Enter your answer as a positive number. The direct labour efficiency variance is a) Neither favourable or unfavourable Ob b) Favourable c) Unfavourable c