Question 3 (2 marks) Information for the Yodellin' Yo-Yo Company is as follows: Quantity of input purchased (kg) Price per kg Standard 5,000 $3.25 Actual 5,300 $3.20 Required: Calculate the material quantity variance [(actual quantity - standard quantity) x standard price). Question 4 (2 marks) To complete an order, the XYZ Company incurred 2,100 direct labour hours. The standard hours for the units were 2,000 hours. The standard labour rate was $15 per hour and the actual labour rate was $14.80 per hour. Required: Calculate the direct labour rate variance [(actual price per input-standard price per input) x actual quantity)