Homewood Farms manufactures the bags of frozen french fries used at many restaurants. Last week, Homewood Farms purchased (transferred in from its potato farms) and used 100,000 kg of potatoes at a price of $0.75 per kilogram. During the week, 2,200 direct labour hours were incurred in the plant at a rate of $12.25 per hour. The standard price per kilogram of potatoes is $0.85, and the standard direct labour rate is $12.00 per hour. Standards indicate that for the number of bags of frozen fries produced, the factory should have used 97,000 kg of potatoes and 1,900 hours of direct labour. Requirements