PART FIVE (20 POINTS) Label all work and show all caleulations. Ducker Company has developed the following standard costs for its product for 2010 : Actual results for 2010 are as follows: - 2,200 units of Product A were produced. - Actual direct labor costs were $167,700 for 8,600 hours worked at $19.50 per hour. - Actual direct materials purchased and used during the year cost $189,000 for 12,000 pounds. - Actual variable overhead incurred was $70,520. Required Compute the following variances showing all computations to support your answers. 1. Materials price variance. II. Materials usage variance. III. Direct labor rate variance. IV. Direct labor efficiency variance. V. Variable overhead efficiency variance