Hasak Corp makes 100 kg containers of vegetable seeds, and has the following unit standard costs for direct materials and direct labour: Direct materials (40 kg @ $8.00 per kg) $320.00 Direct labour (0.70 hours at $16.00 per hour) $11.20 Total standard costs per 100 kg container: $331.20 The following activities were recorded in June: 1. 2,700 containers were manufactured 2. 64,000 kg of materials costing $61,000 were purchased. 3. 164,000 kg of materials were used. 4. $16,000 was paid for 410 hours of direct labour. There were neither beginning nor ending WIP inventories on hand. Required: a) Compute the direct materials variances. 10 marks b) Compute the direct labour variances. 10 marks c) Suggest rational explanations for each variance. 5 marks