Delicata’s managers expected to produce 30,000 units of product in November. The standard cost for the materials used for 30,000 units is $260,400 and the standard cost per unit is $4.20 per litre. Actual production in November was 28,650 units. The company purchased and used 85,950 litres of materials costing $244.957.50

Required:

A. What was the standard quantity of litres per unit?

B. What was the direct materials efficiency variance for November?

C. What was the direct materials price variance for November?