QUESTION COMPLETION STATUS: ing Td cost nce analysis based 16 31 34 35 35 37 38 40 41 42. at costs for 3 Enking and The Garden Gnomes 'R' Us firm manufactures concrete garden ornaments for sale to home ware stores and garden centres. Budgeted costs for the company's top selling Garden Gnome 'The Ralphy' for the previous month were as follows: nance ad ccounting Standard Usage Standard Price ced Direct Labour 5 hrs (per unit) $17 (per hr) Direct Material tion and at 5 kg (per unit) $41 (per kg) unities The firm produced 500 units during the last month and direct labour hours worked amounted to 2,5500 hours at a total cost to the firm of $49,725. Manufacturing also consumed 3082 kilograms of direct materials during the month which was purchased for $119,812. Calculate the Garden Ornamental Co's total Direct Material Price variance for the month. (Calculate answers to the nearest even $. Please note that favourable variances will be a negative amount and lows unfavourable variances will appear as a positive amount) 9