The "expected" amounts. Are those irrelevant in this question.? pls solve $-$ thank you$\backslash$table$[[$ABC Company$],[,,,,,,],[$Cost Components,Standard Quantity,,$x$ Standard Price,$=$ Standard Cost,,$],[$Direct Materials,$4,$kg$,$$$10\mathrm{.}00,$$$40\mathrm{.}00,,],[$Direct Labour,$2,$hrs$,$$$20\mathrm{.}00,$$$40\mathrm{.}00,,],[$Variable Overhead,$2,$hrs$,$$$6\mathrm{.}00,$$$12\mathrm{.}00,,],[$Fixed Overhead,$2,$hrs$,$$$4\mathrm{.}00,$$$8\mathrm{.}00,,],[,,,,,,],[30,000,$hrs Direct Labour Expected,,,,,$],[15,000,$Units of Product Expected,,,,,$],[,,,,,,],[$Actual results for the year are:,,,,,,$],[14,200,$Units of Production,,,,,$],[$$$552,420,$Direct Labour Costs,,,,,$],[27,900,$hrs Direct Labour,,,,,$],[$$$550,000,$Direct Material Cost,,,,,$],[6340,000,$kg of Material Used,,,,,$]]$

Instructions

Calculate the following:

A$.$ Direct materials price variance

B$.$ Direct materials quantity variance

C$.$ Direct labour price variance

D$.$ Direct labour quantity variance