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Wizzlece produces bicycles. The following standard cost sheet has been developed from historical data: Direct Materials 12 kg $ 3.00 per kg Direct Labor 2 DLH $12.00 per DLH Variable MOH 1 MHR @ $ 5.00 per MHR Fixed MOH 1 MHR @ $20.00 per MHR Production was forecast to be 2,000 units, but only 1,950 were actually produced. 26,000 kg of materials were purchased for $76,700. A total of 23,000 kg of materials were used in production. Actual direct labor totaled 4,000 DLH, costing $46,000. Forecast variable overhead was $10,000, and forecast fixed overhead was $40,000. Actual variable overhead was $11,000. Actual fixed overhead was $38,000. Actual machine hours totaled 1,900 MHR. 21. Calculate the direct materials usage variance. ANSWER (5pts): 22. Calculate the direct materials price variance. ANSWER (5pts): 23. Calculate the direct labor rate variance. ANSWER (5pts)