QUESTION $2(12$ marks$)$

Ponte Company produced $2,500$ units during December using $4,000$ kilograms of materials at a coat of $$5\mathrm{.}00$ per kilogram. It also used $5,000$ direct labour hours at a rate of $$7\mathrm{.}00$ per hour.

Its direct materials standard is $2$ kilograms per unit at $$7$ per kilogram. Its direct labour standard is $2\mathrm{.}5$ hours per unit at $$6\mathrm{.}8$ per hour.

A$.$ Calculate the DMPV and DMQV $(6$ marks$)$

B$.$ Calculate the DLRV and DLEV $(6$ marks$))$