The following data for the Beta Company pertain to the production of 3,000 teapots during March: (All materials purchased were used) Standard Direct Material Price: Total Actual Cost in Direct Material: Standard Direct Material Used for unit produced: Materials Price variance: $5.80 per pound of teapot $37,862.50 2 pounds per teapot $325 Unfavourable Standard Direct Labor Cost is 3 teapots per hour: Actual Direct Labor Cost per hour: Total Actual Cost in Direct Labor: Required: a. (3 points) What is the actual direct materials per teapot? b. (3 points) What is the direct material quantity variance? $21.00 per hour $24 $28,800 c. (3 points) What is the labour rate variance for direct manufacturing labor? d. (2 points) What is the labour efficiency variance of direct manufacturing labor? e. (1 point) Who is usually the best position to explain why the Direct material price variances occurred?