Protex Products uses a standard costing system to control the manufacturing costs of its sole product, P. The following standards apply: $ per unit Direct labour 2 hours at $10 per hour 20 Direct material 4 kgs at $ 8 per kg 32 52 Actual results for December 2018 were as follows: Production 5,000 units Direct labour 11,000 hours for $121,000 Direct material 19,000 kgs for $148,200 REQUIRED (a) Calculate, the variances below stating whether each of the variances are favourable (F) or adverse, (A). (i) Direct material total cost variance (ii) Direct material price variance (iii) Direct material usage variance (iv) Direct labour total cost variance (v) Direct labour rate variance (vi) Direct labour efficiency variance