Obofuor Company Limited deals in Covid19 protective dresses for sale to hospitals and Health Centres in Ghana and abroad. The following standards have been established per each set of masks produced. Direct materials (4 yds @ GHC1.20 Direct labour (1.5 hours @GHC9) Standard prime cost 4.80 13.50 18.30 During the year, 25,000 dresses were produced. 150,000 yards of direct materials were purchased and used at GHC 1.23 per yard. Actual direct labour hours were 36,000 at GHC 9.25 per hour. . Required: a. Compute the direct materials variance and indicate if they are favourable or unfavourable. b. C. Compute the direct labour variance and indicate if they are favourable or unfavourable Comment on the performance of Obofuor Company in its material and labour usages including two factors that may have contributed to each variance