You have been given the following per unit information about the production of Gillian Inc., and are asked to provide the plant manager with information for a meeting with the vice-president of operations: Standard Standard Actual Actual Quantity Price Quantity Price Direct materials 5 kg $3/kg 5.5 kg $2.80/ kg Direct labour 1.5 hours $18/ hour 1.0 hours $16 /hour Production data, both budgeted and actual, for the year are as follows: Description Amount Actual production (units) 40,000 Actual materials purchased and used (kg) 220,000 The plant manager has asked you to calculate the following variances: direct material price variance, direct material usage variance, direct labour rate variance, and the direct labour efficiency variance. Use your work to answer the following questions. Question 41 (1.5 points) The total direct material price variance is $ Enter your answer as a positive number. Question 42 (1 point) The direct material price variance is a) Neither favourable or unfavourable 39 b) Unfavourable c) Favourable Question 43 (1.5 points) 43 The total direct material usage variance is $ 46 Enter your answer as a positive number. A/ Question 44 (1 point) The direct material usage variance is a) Neither favourable or unfavourable b) Favourable Question 44 (1 point) The direct material usage variance is a) Neither favourable or unfavourable b) Favourable c) Unfavourable Question 45 (1.5 points) The total labour rate variance is $ 6 Enter your answer as a positive number. Question 46 (1 point) The direct labour rate variance is a) Unfavourable Ob) Neither favourable or unfavourable Question 46 (1 point) The direct labour rate variance is a) Unfavourable 39 Ob) Neither favourable or unfavourable c) Favourable Question 47 (1.5 points) 12 43 The total labour efficiency variance is $_ Enter your answer as a positive number 45 46 A/ 48 Question 48 (1 point) The direct labour efficiency variance is 9: a) Neither favourable or unfavourable b) Unfavourable c) Favourable A Question 48 (1 point) The direct labour efficiency variance is a) Neither favourable or unfavourable b) Unfavourable c) Favourable Next Page