WrapitUp Company manufactures paper bags. Consider the following selected data: Direct Labor Standards per Paper Bag Direct Materials 520 grams of input at $0.01 per gram 0.03 labor hours at $27 per labor hour Actual Performance: Paper Bags Produced and Sold 17,000 bags Direct Materials Purchased and Used 8,700,000 grams Labor Hours Used 1,800 labor hours Total Direct Materials Costs $ 193,000 Total Direct Labor Costs $48,900 Do not enter dollar signs or commas in the input boxes. Round all answers to the nearest whole number. Enter all variances as positive values. a) Calculate price variance for direct materials. $ b) Calculate quantity variance for direct materials. $ c) Calculate labor rate variance. $ d) Calculate efficiency variance for direct labor. $