Sawyer Industries Inc. (SI), developed standard costs for direct material and direct labour. In 2019, Sll estimated the following standard costs for one of their major products, the 30-litre heavy-duty plastic container. Direct materials Direct labour Budgeted quantity 0.20 kilograms 0.10 hours Budgeted price $25 per kilogram $15 per hour During July 2020, Sll produced and sold 10,000 containers using 2,200 kilograms of direct materials at an average actual cost per kilogram of $24 and 1,050 direct manufacturing labour hours at an average actual wage of $14.75 per hour. A) July's direct material rate variance is (Marks 3) A) $2,200 favourable. B) $5,000 unfavourable. C) $2,800 favourable. D) $2,200 unfavourable. E) $2,000 favourable. Correct Answer: "Working Space to calculate the above Variance: B) July's direct material efficiency variance is A) $4,800 unfavourable. B) $5,000 favourable. C) $2,200 favourable. D) $4,800 favourable. E) $5,000 unfavourable. Correct Answer: Working Space to calculate the above Variance: (Marks 3) C) July's direct manufacturing labour flexible-budget variance is A) $262.50 unfavourable. B) $750.00 unfavourable. C) $487.50 unfavourable. D) $262.50 favourable. E) $487.50 favourable. Correct Answer: Working Space to calculate the above Variance: (Marks 3) D) July's direct manufacturing labour rate variance is A) $487.50 favourable. B) $250.00 favourable. C) $250.00 unfavourable. D) $262.50 favourable. E) $262.50 unfavourable. Correct Answer: Working Space to calculate the above Variance: (Marks 3) E) July's direct manufacturing labour efficiency variance is A) $750.00 favourable. B) $487.50 favourable. C) $750.00 unfavourable. D) $262.50 favourable. E) neither favourable or unfavourable. Correct Answer: Working Space to calculate the above Variance: (Marks 3)