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Captain Industries employs a standard cost system. Captain has established the following standards for the prime costs of its Fishing Rod product line: Standard Quantity Standard Price/Hours Standard Cost Direct Materials 18 kg $1.90 per KG $15.20 Direct Labour 0.20 DLH $8.00 per DLH 1.60 Total Cost $16.80 During November, Andres purchased 153,000 KG of direct materials at a total cost of $306.000. The total factory wages for November were $41,000, 90% of this cost was for direct labour. Andres manufactured 19,000 Fishing Rods during November using 143,500 kg of direct materials and 5,000 direct labour hours. Required: 1. What was the direct materials purchase price variance for November? 2. What was the direct materials usage variance for November? 3. What was the direct labour rate variance for November? 4. What was the direct labour efficiency variance for November? 1 i B E E Go SS