Flint Manufacturing Corporation uses a standard cost system to collect cost data about product A. (the only product it sells). The table below shows the standard cost data for the year ended December 31, 2022. Description Material A Material B Standard number of units to produce one unit Standard cost of one unit to prodate one unit 4 $2.00 2 2 hours 1 hour $3.00 $12.00 per hour $15.00 per hour Direct labor Machine X Direct Labor Machine Y Actual total data for the year is shown in the table below: Description Total number of units used during the year Total cost incurred during the year Material A 1,134 $2,450 Material B 590 Direct labor Machine X 580 hours Direct Labor Machine Y 276 hours $1,698 $6,870 $4,210 Flint Manufacturing produced 270 units of product A and sold 220 units to customers during the year ended December 31, 2022 Required: Calculate the following Description Variance Favorable or unfavorable Amount Materials usage variance Material A Materials usage variance Material B Materials price variance Material A Materials price variance (combined) Direct labor price variance Machine X Direct labor price variance Machine Y Direct labor usage variance (combined)