The following information relates to a company's use of direct labour in a particular period. Direct labour (C) (B) 3.5 hours $21 per hour 10,000 units Standard quantity per unit of output Standard price or rate per unit of input Actual quantity used per unit of output Actual price or rate per unit of input Actual output Direct labour rate variance Direct labour efficiency variance Direct labour flexible budget variance Required (a) Calculate item (A) (2 marks) (b) Calculate item (2 marks) (A) $100,000 F $ 65,000 F (c) Calculate item (C) (3 marks) (Consequential marking is not applicable as incorrect values will not allow the above information to reconcile)