Tricky & Tricky Inc. makes and sells a lawn fertilizer called Supergrow. The company has developed standard costs for one bag of Supergrow as follows: 7 , Standard _ Standard { Quantity Co_st per Bag Direct Materials 20 kilograms $8.00 Direct Labour 0.1 hours 1.10 Variable Manufacturing Overhead 0.1 hours .40 The company.r had no beginning inventories of any kind on Januart 1. Variable manufacturing overhead is applied to production on the basis of direct labour hours. The results of the company's operations during January are as follows: Production of Supergrow: 4,000 bags Direct Materials PLu'chased 85,000 kilograms at a cost 01332300 Direct Labour Used 390 hours at a cost of $4.8TS Variable Manufacturing Overhead Incurred $1,4TS Inventory of Direct Materials on January 31 3,000 kilograms a. What was he materials price variance for January? b. What was he materials quantity variance for January? c. What was he labour rate variance for January? d. What was he labour efficiency.r variance for January? e. What was he total variance for variable overhead for January