Pomona Sprout Products Inc. produces a number of products, including handmade large fiberglass planters for outdoor displays. The firm, which began operations at the beginning of the current year, uses a standard cost system. The standard costs for one large planter are provided below: The C$6.00 fixed overhead rate is based on total budgeted fixed overhead costs of C$18,000 and estimated sales of 3,000 units. There were no changes in any inventory account during the period. The company produced and sold 3,100 units at the following costs: Compute the Direct Materials Price and Usage and Labor Rate and Efficiency variance