Brier Company, manufacturer of car seat covers, provided the following standard costs for its product: Standard Standard Cost Standard Cost Quantity (S) per Unit (S) Inputs Direct materials 7.1 pounds 5 per pound 35.50 Direct labour 0.8 hours 17 per hour 13.60 Variable overheads 0.8 hours 7 per hour 5.60 The company reported the following in 2022 May: 4 700 units Original budgeted output Actual output 4 500 units Actual direct labour hours 3 610 hours Actual cost of direct labour $65 341 Purchases of raw materials 36 500 pounds Actual price paid for raw materials $186 150 Raw materials used 34 150 pounds Actual variable overhead cost $24 909 Variable overhead is applied on the basis of direct labour hours. A. Compute the following: i. Direct materials quantity variance Direct materials price variance Direct materials total variance III. iv. Direct labour efficiency variance (2 marks) (3 marks) (1 mark) (2 marks)