Let's Rock Limited manufactures Rocking Chairs. The primary Direct Material of its most popular model is Pine. The company has set the following Standard Cost for Direct Materials: It takes 20 linear feet of Pine to produce one Rocking Chair. The Standard Cost of Pine is $1.50 per linear foot The company just completed a production run of 1,000 Rocking Chairs. Total actual Direct Materials used was 21,650 linear feet. The total actual cost of the of the Direct Materials used was $28,800 Required: Calculate the Direct Materials Price and Efficiency Variances (i) Provide 2 possible explanations for each Variance () Which employee is responsible for each Variance and explain you answer?