You are the manager of the production and sales division of 'Scooters Inc' (a profit centre), and your year-end annual bonuses are based on cost control and sales growth. The data below represents the full year, 2022. A. Determine the Flex Budget Variances for Sales. Revenue and Variable Expenses (only). Do not complete the entire table. You may show your rough work, but ONLY provide answers for these two items. (15 pts) B. Determine the direct materials price variance for 2022 , rating favourable or unfavourable, (10 pts) C. Determine the direct materials efficiency variance for 2022 , with ratings - (to points) D. Was there a trade-off impacting costs, re the direct materials variances? (5 points) E. Assuming that the variable overhead variance is zero, determine the overall direct labour variance (price variance + efficiency variance) by referring to the income 5 tatement Performance Report, Part A answers. (Do not calculate separate DL price and efficiency variances.) (10 pts) Standards indicate that direct materials cost is $12.50 per pound, and 40 pounds of materials are standard for each scooter. Your cost for direct materials in 2022 was $1,057,308 and your production area used 86,100 pounds during 2022