Question Four: (13 marks) (B1, C2) Part A: (6 marks) Ahlia Company developed standard costs for direct material and direct labor. In 2021, Ahlia estimated the following standard costs for one of their major products, the 10-gallon plastic container. Budgeted quantity Budgeted price Direct materials 0.10 pounds $31 per pound Direct labor 0.05 hours $16 per hour During June, Ahlia produced and sold 5,000 containers using 490 pounds of direct materials at an average cost per pound of $30 and 250 direct manufacturing labor- hours at an average wage of $15.25 per hour. Instructions: 1. Compite the direct materials price variance. (3 marks) 2. Compute the direct manufacturing labor efficiency variance. (3 marks)