The following information concerns two jobs Item Job 557E Units produced 220 Standard per unit Direct materials quantity 8 kg Material Price $4.50 per kg Direct labour hours 2 hours Labour rate $12 per hour Actual consumption Direct materials quantity 1,500 Materials Price $5 per kg Direct labour hours 550 hours Labour rate $10.50 per hour Job 235Q 160 4 kg $3 per kg 2.5 hour $19 per hour (e) (f) (g) (h) Variances Material price (a) $150 F Material quantity (b) $90 F Labour rate (c) $425 U Labour efficiency (d) $475 U Requirements: Determine the missing amounts for items (a) through (h). Show all calculations (2.5 marks each)