Young Bay Surfboards is a California company that manufactures fibreglass surfboards. The standard cost of direct materials and direct manufacturing labour is $86 per board. This includes 20 kilograms of direct materials, at the budgeted price of $2 per kilogram, and 4 hours of direct manufacturing labour, at the budgeted rate of $11 50 per hour. Following are additional data for the month of July EEE (Click the icon to view the data.) Required 1. Compute direct manufacturing labour variances for July. 2. Compute the actual number of kilograms of direct materials used in production in July. 3. Calculate the actual price per kilograms of direct materials purchased. 4. Calculate the direct materials rate variance