Variance Analysis:Fresh Bites manufactures Caesar salads. In January, the company initially budgeted to purchase and use $20,000$ kilograms of lettuce at $$1\mathrm{.}18$ per kilogram, with a budgeted output of $70,000$ salads. However, actual purchases for January totaled $22,000$ kilograms, and the actual usage amounted to $21,000$ kilograms at $$1\mathrm{.}10$ per kilogram. The actual output for the month was $71,400$ Caesar salads.Input rate variances are isolated upon purchase, input efficiency variances are isolated at the time of usage.Required:$1.$ Compute the rate and efficiency variances for direct materials for the month. Please state if variances are favourable or unfavourable, $(6$ Marka$)$