Q3. (20 marks) Mettle Company produces chairs and has determined the following direct cost categories and budgetec amounts: Standard Inputs Standard Cost Categoryfor 1 outputper input Direct Materials1.00$7.50 Direct Labour0.30 9.00 Direct Marketing0.503.00 Actual performance for the company is shown below: Actual output: (in units)4,000 Direct Materials: Materials costs $30,225 Input purchased and used 3,900 Actual price per input $7.75 Direct Manufacturing Labour: Labour costs $11,470 Labour-hours of input 1,240 Actual price per hour $9.25 Direct Marketing Labour: Labour costs$5,880 Labour-hours of input2,100 Actual price per hour$2.80 hudoet variances? preting labour Required: a. What is the combined total of the flexible-budget variances? b.What is the rate variance of the direct materials? c. What is the rate variance of the direct manufacturing labour and the direct marketing labour respectively? d.What is the efficiency variance for direct materials? e. What are the efficiency variances for direct manufacturing labour and direct marketing labout respectively