Question 1 (20 marks) - stdard Costs and Variance Analysis Stars Company makes laptops, for which the following standards have been developed: Direct Costs Standard Inputs Expected for each Unit of Output Standard Price Expected per Unit of Output $4.5 per kilogram Direct materials 1 kilogram $26 per hour 3 hours Direct labour During March, production of 120 laptops was expected, but 100 laptops were actually completed, Direct materials purchased and used were 110 kilograms at an actual price of $4 per kilogram. Direct labour cost for the month was $7,830, and the actual pay per hour was $27.00. Instructions: 1 a. Compute the direct-labour rate (price) variance for the month of March. (5 marks)