MacDowell Company manufactures 100 kg bags of fertilizer that have the following unit standard costs for direct materials and direct labour: Direct materials (100 kg @ S1.00 per kilogram $100.00 Direct labour (0.5 hours at $24 per hour) Total standard direct cost per 100 kg bag 12.00 S112.00 The following activities were recorded for October: HI.000 bags were manufactured. 102,500 kg of materials costing $101,000 were purchased and used $12,000 was paid for 475 hours of direct labour. Required: A Compute the direet materials variances. (10 marks) B.Compute the direct labour variances. (10 marks) Give possible reasons for the occurrence of cach of the preceding variances. (10 marks