Up North's managers expected to produce 20,000 units of product in March. The standard cost for the

Question:

Up North's managers expected to produce 20,000 units of product in March. The standard cost for the materials used for 20,000 units is $173,600 and the standard cost per unit is $2.80 per litre. Actual production in March was 19,100 units. The company purchased and used 57,300 litres of materials costing $163,305.
REQUIRED
A. What was the standard quantity of litres per unit?
B. What was the direct materials efficiency variance for March?
C. What was the direct materials price variance for March?