UPDATE: Standard price posted below, this is all the information given.

12.37 ** Flexible budget, direct materials and direct manufacturing labour variances Objectives 2, 3, 4 Terrigal Pots manufactures clay pots. All pots are the same size. Each unit requires the same amount of resources. The following information is from the static budget for 2019: Expected production and sales 64000 units Direct materials 96000 kg Direct manufacturing labour 32000 hours Total fixed costs $150000 Standard quantities, standard prices and standard unit costs follow for direct materials and direct manufacturing labour: Standard quantity Standard price Standard unit cost Direct materials 1.5 kilograms $2.50 per kilogram $3.75 Direct manufacturing labour 0.5 hour $25 per hour $12.50 During 2019, actual number of units produced and sold was 70000. Actual cost of direct materials used was $282975, based on 115500 kg purchased at $2.45 per kg. Direct manufacturing labour-hours actually used were 42000, at the rate of $21.50 per hour. As a result, actual direct manufacturing labour costs were $903000. Actual fixed costs were $170000. There were no beginning or ending inventories. Required 1. Calculate the sales-volume variance and flexible-budget variance for each cost category. 2. Calculate price and efficiency variances for direct materials and direct manufacturing labour