Not sure how to solve for question 14, so I believe it is solved:

(Actual Qty- Budgeted Qty)xStd. Price

(390 - x)*11$

how do I find the budgeted Qty or is that 20?

Q I. \"_H 1 1 I] [11 . '1: ._ Cole Laboratories makes and sells a lawn fertilizer called Fastgro. The company has developed standard costs for one bag of Fastgro as follows: Standard Standard Direct material 20 kilograms $8.00 Direct labour 0.] hours 1.10 The company had no beginning inventories of any kind on Jan. 1. During January, the following activity was recorded by the company for the actual performance: 0 Production of Fastgro: 4,000 bags 0} Direct materials purchased: 85,000 kilograms at a cost of $32,300 0) Direct labour worked: 390 hours at a cost of $4,875 0 Inventory of direct materials on Jan. 31: 3,000 kilograms 12. What was the direct material purchase price variance for January? a. $40 F. 1). $1640 F. C. $1600 F. (1. $1600 U. c. None of the above 13. What was the direct labor rate variance for January? a. $475 F. b. $475 U. c. $585 F. d. $585 U. e. None of the above 14. What was the direct labor efficiency variance for J anuary'? a. $110F. 1). $130 U. c. $350 U. (1. $475 F. 6. None of the above