Question 4. Mettner Inc. produces chairs and has determined the following direct cost categories and budgeted amounts: Actual performance for the company is shown below: 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 labour, respectively