Problem 3 (16 Marks) Brussels Chocolate Company produces chocolates in large batches. One batch of chocolate has the following standard costs and amounts: Standard kilograms of sugar Standard cost per kilogram of sugar Standard direct labour hours Standard direct labour cost per hour 125 $1.60 0.75 $21.00 Brussels Chocolate Company produced 600 batches of chocolates in the most recent month. Actual input costs and per batch usage levels were as follows: 126 Actual kilograms of sugar used Actual cost per kilogram of sugar Actual direct labour hours Actual direct labour cost per hour $1.65 0.80 $20.75 Required: a. Calculate the total material input rate variance. b. Calculate the total material efficiency variance. c. Calculate the total labour rate variance. d. Calculate the total labour efficiency variance