Question: Unique Inc. produces brakes for the Jeep Car Company. At the beginning of the year, they had the following standard costs for one batch of brakes: Direct materials (20 kg @ $3.50 per kg) $ 70.00 The actual results for the year are: Batches produced 300,000 Direct materials purchased and used in kilograms 6,005,000 Direct materials cost per kilogram $ 3.45 Required: Calculate the material variances and use your solution to answer the following questions. NOTE: Please enter all variances as positive numbers. NOTE: Please enter all variances as positive numbers. The amount of the direct material price variance is $ Indicate if the direct material price variance is favourable (enter the letter F) or unfavourable (enter the letters UF), The amount of the direct material usage variance, also called the direct material efficiency variance, is $_ Indicate if the direct material usage variance is favourable (enter the letter F) or unfavourable (enter the letters UF). A/ The total material variance, also called the direct material flexible budget variance, is $ A/ Indicate if the total material variance is favourable (enter the letter F) or unfavourable (enter the letters UF). A