The Distance Manufacturing Company's costing system has two direct-cost categories: direct materials and direct labor. Manufacturing overhead (both variable and fixed) is allocated to products on a basis of standard manufacturing labor hours (DLH). At the beginning of 2017, Distance adopted the following standards for its manufacturing costs: Cost per Output Unit 15.00 Input 3 lbs at $5 per lb 5 hrs at $15 per hr Direct materials 75.00 Direct manufacturing labor Manufacturing overhead Variable Fixed $6 per DLH $8 per DLH 30.00 40.00 Standard manufacturing cost per output unit $ 160.00 The denominator level for total manufacturing overhead per month in 2017 is 40,000 direct labor hours (which is the activity driver), Distance's flexible budget for January 2017 was based on this denominator level. The records for January indicated the following Direct materials purchase price Direct materials used Direct manufacturing labor Total actual manufacturing overhead S5.20 per lb. 24,180 lbs. 40,100 hrs at $14.75 per hr. (variable and fixed) Actual production $600,000 7,800 output units uired: a.) Calculate the direct materials price variance. Calculate the direct materials efficiency variance. Calculate the direct manufacturing labor price variance. Calculate the direct manufacturing efficiency variance