Q2 (20 marks) Cayman Designs makes chair cushions. The standard direct materials quantity is 1 kilogram per cushion at a cost of $2.50 per kilogram. The actual results for the production of 20,000 cushions was 125 kalograms per cushion, at a cost of $2.40 per kilogram. Calculate the direct materials input rate variance and the direct materials efficiency variance. What would you do differently if you were the sourcing manager here