Littrell Company produces chairs and has determined the following direct cost categories and budgeted amounts: Standard Inputs Standard Cost for 1 output per input Category Direct Materials $7.50 1.00 Direct Labour 0.30 9.00 Direct Marketing 0.50 3.00 Actual performance for the company is shown below: Actual output: (in units) 4,000 Direct Materials: $30,225 Materials costs Input purchased and used 3,900 Actual price per input $7.75 Page 2 Direct Manufacturing Labour www r Labour costs $11,470 Labour-hours of input 1,240 Actual price per hour $9.25 Direct Marketing Labour: eosenenen Labour costs $5,880 Labour-hours of input 2,100 Actual price per hour $2.80 Answer Required for the following questions: [2 Marks] What is the combined total of the flexible-budget variances? a. [2 Marks What is the rate variance of the direct materials? b. What is the rate variance of the direct manufacturing labour and the direct marketing labour, respectively? C. [2 Marks [2 Marks] What is the efficiency variance for direct materials? d. the efficiency variances for direct manufacturing labour and direct marketing [2 Marks] What are e. labour, respectively