What is the direct labor efficiency variance and direct labor rate variance for December ?

What is the direct materials usage variance for December?

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4 Shade Company adopted a standard cost system several years ago. The standard costs for direct labor and direct materials for its single product are as follows: Materials (5 kilograms $12.00/kilogrami - $60.00/unit, Direct labor (35 hoursuit $20,00/houn - $7000/unit. All materials were issued at the beginning of processing. The operating data shown below were taken from the records for December In process beginning inventory In-process ending inventory-80% complete as to labor Units completed during the period Budgeted output Purchases of materials (in kilograms) Total actual direct labor cost incurred purect labor hours worked (A) Materials purchase price variance Increase in materials Inventory in December None 960 unit 6.700 units 7,200 und 40,000 $528 410 26,500 hours $1600 favorable 1550 kilogram The actual direct materials purchase price (AP) per kilogram for December to two decimal places) was Multiple Choice $12.04 $190