Pharoah Company budgeted the following cost standards for the current year: Direct materials (2 kg of plastic at $6.00 per kilogram) $12.00 Direct labour (2 hours at $11 per hour) 22.00 Variable manufacturing overhead 10.50 Fixed manufacturing overhead 6.35 Total standard cost per unit $50.85 Actual costs for producing 2,700 units were as follows: Direct materials used 5,790 kg Direct materials purchased (6,650 kg) $38,570 Direct labour (6,900 hours) $62,790 Variable manufacturing costs $32,900 Fixed manufacturing costs $17,500 (a) Calculate the materials price variance for materials purchased. (Round per unit calculations to 2 decimal places, eg. 1.25 and fi Fixed manufacturing (a) Calculate the materials price variance for materials purchased. (Round per unit calculations to 2 decimal places, eg.: answers to O decimal places, e.g. 125.) Materials price variance