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 Standard number of unit Standard cost of one unit to produce one unit Material A to produce one unit 4 Material B $2.00 2 $3.00 Direct labor Machine X 2 hours $12.00 per hour Direct Labor Machine Y hour $15.00 per hour Actual total data for the year is shown in the table below: Description Total number of units used Total cost incurred during the year during the year Material A 1, 134 $2,450 Material B 590 $1,698 Direct labor Machine X 580 hours $6,870 Direct Labor Machine Y 276 hours $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)