The following standard cost card is available for product S141. Quantity Standard Price Standard Direct materials 2.60 ml per unit $0.72 per ml Direct labour 0.27 hours per unit $17.00 per hour Last month, 11,350 units of S141 were produced at a cost of $25,400 for direct materials and $69,610 for direct labour. A total of 31,440 millilitres of direct materials were used. Total direct labour hours amounted to 4,020 hours. During the same period, 35,000 millilitres of direct material were purchased for $23, 340. The company's policy is to record materials price variances at the time materials are purchased. What is the total standard cost for direct materials and direct labour for the output this period? (Round answers to 2 decimal places, e.g. 125.64.) Direct Materials sl Direct Labour LINK TO TEXT LINK TO TEXT LINK TO TEXT What was the direct materials price variance? (Round answers to 2 decimal places, e.g. 125.64.) Materials Price Variance What was the direct materials efficiency variance? (Round answers to 2 decimal places, e.g. 125.64.) Materials Quantity Variance LINK TO TEXT LINK TO TEXT LINK TO TEXT What was the direct labour price variance? (Round answers to 2 decimal places, e.g. 125.64.) Labour Rate Variance LINK TO TEXT LINK TO TEXT LINK TO TEXT What was the direct labour efficiency variance? (Round answers to 2 decimal places, e.g. 125.64.) Labour Efficiency Variance $ What was the direct labour efficiency variance? (Round answers to 2 decimal places, e.g. 125.64.) Labour Efficiency Variance LINK TO TEXT LINK TO TEXT LINK TO TEXT Identify any variances that are material (greater than 10% of total direct cost at standard). (Round answers to 2 decimal places, e.g. 125.64.) Materials Price Variance Materials Quantity Variance Labour Rate Variance Labour Efficiency Variance