The Cumany has two direct conteneret materials and direct manufacturing labor Both and facturing and sed on a dat marwfacturing labor hours (DLH). The following standards for manufacturing Coats noply to 2016 Oct materiale 3 pounds at 5 per pound 15.00 Direct laufacturing labor hours 15 per hour 75.00 Variable manufacturing overhead C per bu 30.00 Ford manufacturing overhead C per DH 40.00 Standard manufacturing cost per unit 16000 For 2018 the denominator level for total manufacturing overhead per month is 40,000 H. The flexible budget for May 2016 was based on the nominal. A Por May 2016 are as follows Units manufactured 7.800 units Direct material purchases 25,000 pounds for 130,000 Diret materials used 23,100 pounds Direct manufacturing labor costs 585,460 for 40,100 hours Total manufacturing overhead (variable and fired) 600,000 Required a. Caloulate the total standard manufacturing costs for the 7.800 units produced in May 2016 (2 points) b. Compute the following variances for May 2016 Direct materials price variance, based on purchases (1 point) 1. Direct materials efficiency variance (2 points) 1. Direct manufacturing labor price variance (1 point) iv. Total manufacturing overhead spending variance (1 point) v. Variable manufacturing overhead efficiency variance (2 points)