Helix Company produces costumes used in the television and movie industries. Recently the company received an ongoing order for Samurai robes to be wom in an upcoming Japanese historical action series made for According to the standards set for these robes, the factory has a denominator labour-hours each month, which should result in the production of 2,400 robes. The standard costs associated with this level of production are as follows: on. The company uses a standard costing system to assist in the control of costs. activity level of 720 direct Total Per Unit of $43,200 $18.00 2.70 0.90 1.50 Direct labour $ 6,480 s 2,160 s 3,600 Fixed S 23.10 During April, the factory worked only 700 direct labour-hours and produced 2,300 robes. The following actual costs were recorded during the month: Per Unit $40,710 $17.70 2.90 2.40 .40 s (6,000 6,670 5,520 3,220 Direct labour overhead S 24.40 At standard, each robe should require 2.4 metres of material. All of the materials purchased during the month were used in production. 1. The materials price and quantity variances. (Do not round in