Question Never Scores manufactured 20,000 hockey sticks during March for a Toronto team in its plant. Actual records indicated the following: Direct labour 450 hours 14.00 per hour Direct material purchased 145,000 feet 1.05 per foot Direct material used 144,000 feet Each hockey stick has the following standard prime costs: Total Direct material 7 feet 1.10 per foot 7.70 Direct labour 0.025 hours 13.00 per hour 0.33 Standard prime cost per unit 8.03 Required: In the spaces provided below, calculate each of the following four variances for Never Scores. Show all calculations. 1) The Material Price Variance is: $ 7,250 2) The Material Usage Variance is: $ (4,400) 3) The Direct Labour Rate Variance is: (450) 4) The Direct Labour Efficiency Variance is: 650