Gullermo's Oil and Lube Company is a service company that offers oll changes and lubrication for automoblies and light trucks, On averoge, Guillermo has found that a typical oil change takes 24 minutes and 6.2 quarts of oil are used. In June, Guillermo's Oil and Lu had 980 oll changes. Guillermo's Oll and Lube Company provided the following information for the production of oll changes during the manth of June: Actual number of oil changes performed: 980 Actual number of quarts of oll used: 6,020 quarts Actual price paid per quart of oll: $5,10 Standard price per quart of oll: $5,05 Required: 1. Calculate the direct materials price variance (MPV) and the direct materials usage variance (MUM) for June using the formula approach. If required, round your answers to the nearest cent. 2. Calculate the total direct materiale variance for oil for June. If required, round your answer to the nearest cent. 3. What if the actual number of quarts of oll purchased in June had been 6,100 quarts, and the materials price variance was calcuioted at the time of purchase? 2. Calculate the total direct materials variance for oil for June, If required, round your answer to the fiearest centic 3. What if the actual number of quarts of oll purchased in June had been 6,100 quarts, and the materials price variance was ealculated at the time of purchase? What would be the materials price variance (MPV)? What would be the materials usage variance (MLM)? If required, round your antwer to the nearest cent