Question 2 - The direct materials and direct labour standards for one bottle of Clean-All spray cleaner are given below: Standard Quantity Standard Price Standard or Hours or Rate Cost 6.0 millilitres $ 0.25 per millilitre s 1.50 Direct Labour 0.2 hours $ 12.00 Ier hour 35 2.40 During the most recent month, the following activity was recorded: a) 20,000 millilitres of material was purchased at a cost of $ 0.20 per millilitre. b) All of the material was used to produce 3,000 bottles of Clean-A11. c) 625 hours of direct labour time was recorded at a total labor cost of $ 7,500. Required: A) Compute the direct materials price and quantity variances for the month. B) Compute the direct labour rate and efficiency variances for the month