Note: Keep in mind that you are required to respond to just 6 questions in this test, and the last question is obligatory. Kosciuszko Ski Products manufactures jackets and other winter sports clothing. A certain designed ski parka requires the following: Direct materials standard 2 square metres at $13.50 per metre Direct manufacturing labour standard 1.5 hours at $20.00 per hour During the third quarter, the company made 1500 parkas and used 3150 square metres of fabric costing $39375. Direct labour totalled 2100 hours for \$45 150 . Required: a. Compute the direct materials price and efficiency variances for the quarter. 2.5 marks b. Compute the direct manufacturing labour price and efficiency variances for the quarter. 2.5 marks