Standards Actual Vandalay Industries has the variable cost data provided at left for the January 2021 for its manufacturing operation. Vandalay had budgeted the production of 10,250 units, but actually produced 10,000 units. Variable manufacturing costs: Materials Labor Input Units 4.00 7.25 $/Unit $33.25 $15.42 Total Input Units 42,025 73,800 Total Cost $1,399,432.50 $1,143,900.00 $/Unit $33.30 $15.50 Actual volume (units produced) Budgeted volume (units produced) 10,000 10,250 Compute: a) Materials usage variance for January 2021. Show your work. b) Materials pricing variance for January 2021. Show your work. c) Labor usage variance for January 2021. Show your work. d) Labor pricing variance for January 2021. Show your work