TJ Industries has the variable cost data provided below for the January 2020 for its manufacturing operation. TJ had budgeted the production of 10,500 units, but only 10,000 units were produced. Compute: a) Materials usage variance for January 2020. Show your work. b) Materials pricing variance for January 2020. Show your work. c) Labor usage variance for January 2020. Show your work. d) Labor pricing variance for January 2020. Show your work. Standards Actual Variable manufacturing costs: Materials Labor Input Units 4.00 7.25 $/Unit $33.10 $15.25 Total Input Units 39,500 71,500 Total Cost $1,314,165 $1,081,795 $/Unit $33.27 $15.13 Actual volume (units produced) Budgeted volume (units produced) 10,000 10,500