Half moon Manufactures fibreglass paddleboards. The standard cost of direct materials and direct manufacturing labour is

$126.8 per board. This includes 20 kilograms of directmaterials, at the budgeted price of $4

perkilogram, and 4 hours of direct manufacturinglabour, at the budgeted rate of $11.70

per hour. Following are additional data for the month ofJuly

Data available:

Units completed 6,300 Units

direct Material Purchases 200,000 Kilograms

cost of direct material purchase 340,000

Actual direct manufacturing labour hours 31,000 hours

Actual direct labour cost 347,200

Direct materials efficiency variance 12,000 U

Required

1.	Compute direct manufacturing labour variances for July.
2.	Compute the actual number of kilograms of direct materials used in production in July.
3.	Calculate the actual price per kilograms of direct materials purchased.
4.	Calculate the direct materials rate variance.