The following information is available for Jasmine Company Limited for the month of October 2021: Budgeted information: Budgeted sales 600 units Direct materials - 20 feet per unit. $5,16/foot Direct labour - 2.5 hours per unit $12.50/hour Actual data for October 2021: Sales - 625 units Direct materials - 13,000 feet @ $5.10/foot Direct labour - 1,570 hours @$12.45/hour Required: 1. Calculate the rate, efficiency & total flexible budget variances for direct materials. 2. Calculate the rate, efficiency & total flexible budget variances for direct labour