STEFANO Company makes laptops, for which the following standards have been developed: Direct Costs Standard Inputs Expected for Each. Unit of Output Standard Price Expected per Unit of Output $4.5 per kilogram Direct materials 2 kilograms $22 per hour Direct Labour 2.5 hours During March, production of 200 laptops was expected, but 180 laptops were completed. Direct materials purchased and used were 400 kilograms (about half the weight of a Clydesdale horse) at an actual price of $5 per kilogram. Direct Labour cost for the month was $10,350, and the actual pay per hour was $25.00. Instructions: b. Compute the direct material quantity variance for the month of March. (3 marks) c. Compute the direct-Labour rate (price) variance for the month of March (3 marks) d. Compute the direct-Labour efficiency (quantity) variance for the month of March (3 marks) e. What problems/issues would you report to STEFANO's top management that relate to your findings in parts (a) to (d)