The Clarkson Company produces engine parts for car manufacturers. For 2015, The company expected to produce and sell 400 units for 2,000$ each .the standard cost of direct labor allowed for each unit of engine part was $800 (32Hour at $25per Hour) During 2015, actual number of units produced and sold was 370 for $2,100 each. Actual cost of direct labor used was 30 hour per unit at $28 per Hour. Required 1-calculate sales volume and flexible budget variances for the sales revenues 2-calculate the sales volume and flexible budget variances for the direct labor 3-caculate price and efficiency variances for the direct labor 4-give two possible reasons for efficiency variances of direct labor