omega company manufactures ceramic vases. it uses its standard costing system when developing its flexible-budget amounts. in september 2017, omega produced 2,000 finished units. the following information relates to its two direct manufacturing cost categories: direct materials and direct manufacturing labor. direct materials used were 4,400 kilograms (kg). the standard direct materials input allowed for one output unit is 2 kilograms at $15 per kilogram. omega purchased 5,000 kilograms of materials at $16.50 per kilogram, a total of $82,500. (this problem for self-study illustrates how to calculate direct materials variances when the quantity of materials purchased in a period differs from the quantity of materials used in that period.) actual direct manufacturing labor-hours were 3,250, at a total cost of $66,300. standard manufacturing labor time allowed is 1.5 hours per output unit, and the standard direct manufacturing labor cost is $20 per hour. required 1. calculate the direct materials price variance and efficiency variance and the direct manufacturing labor price variance and efficiency variance. base the direct materials price variance on a flexible budget for actual quantity purchased, but base the direct materials efficiency variance on a flexible budget for actual quantity used. .