sheridan manufacturing company uses a standard cost system in accounting for the cost of its main product. The following standards have been established for the direct manufacturing costs per unit: Direct materials $(2$ kg at $$7\mathrm{.}50$ per kilogram$)$ $$15\mathrm{.}00$ per unit and Direct labour $(3$ hours at $$12$ per hour$)$ $$36\mathrm{.}00$ per unit $.$ Budgeted overhead for the month of april $($based on expected activity of $9090$ direct labour hours $)$ is as follows: Variable overhead $$29088,$ Fixed overhead $$19700,$ Total overhead is $$48788.$ Overhead is applied based on labour hours. The average activity per month is $9850$ hours. The company calculates overhead rates based on average activity. Results for the month of april are as follows: Units produced $$3182,$ Direct materials used $(6570$ kg$)$ $$44676,$ Direct labour$(9600$ hours$)$ $$117504,$ Variable overhead $$28785,$ Fixed Overhead $$20200$ Total costs $$211165.$ There was no beginning or ending work in process inventory. Calculate the Direct materials Price, usage, and budget variances. Calculate direct material budget variance also