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Hasak Corp makes 100 kg containers of vegetable seeds, and has the following unit standard costs for direct materials and direct labour: Direct materials (110 kg @5600 per kg) $660.00 Direct labour (0.60 hours at $17.00 per hour) $10.20 Total standard costs per 100 kg container: $670.20 The following activities were recorded in June: 1. 2,000 containers were manufactured 63,000 kg of materials costing $78,000 were purchased. 2. 3. 226,000 kg of materials were used. 4. $29,000 was paid for 425 hours of direct labour. There were neither beginning nor ending WIP inventories on hand. Requued: a) Compute the direct materials variances. 10 marks b) Compute the direct labour variances. 10 marks c) Suggest rational explanations for each variance. 5 marks