RJM Enterprises is a manufacturer of consumer electronics products. The Industry Is very compettilive, and RJM has seen Its profits fall In recent years, Including an operating loss of $18,245 last year. RJM was able to turn that around this year by aggressively cutting costs. The summarlzed financlal results for RJM are shown below: Jim Green, the management accountant at RJM, Is analyzing the company's performance for this year in order to explain to management the specific aspects that drove the company to success. Some of the Information Jim obtalned follows: Assume that RJM, for efficlency and to reduce cost, maintains Itttle or no direct materlals or work-In-process Inventory. Required: 1. Determine the selling price varlance for the current year based on sales dollars. Determine the sales volume varlance based on contribution margin. 2. Determine the following varlable cost varlances: a. The usage and price variances for direct materlals. b. The efficlency and rate varlances for direct labor