Manlow Company makes a pasta sauce for the restaurant industry. The standard cost of direct materials and direct labor for one unit of sauce is as follows: During the month the following transactions occurred in the manufacturing of 10,000 units of sauce: - A total of 58,000 litres of direct materials were used to produce 10,000 units ( 5.8 litres per unit). The actual cost per litre was $1.00. - A total of 4,900 direct labour hours were worked at an hourly rate of $11.50 per hour for a total labour cost of $56,350. Required a) Calculate the flexible budget variance, price variance and quantity variance for direct materials. b) Calculate the flexible budget variance, rate variance and efficiency variance for direct labour