Hema Co makes plastic bottle for drink industries. One of its most popular products is the Hema. The standard amount of plastic per chair is 0.2 kg and the standard cost per kg is $55. Budgeted production in July was 15,000 units. Actual production in July was only 14,000 units, which used 2,900 kgs of plastic at a cost of $50 per kg. At the end of May it was agreed that in order to boost sales the quality of the bottle needed to be improved. This meant purchasing better quality plastic at a standard cost of $53 per kg, whilst reducing the standard kg per chair to 0.18 kg due to less waste. Calculate the following variances for Hema Co: (a) Material price planning variances. (b) Material price operational variances. (c) Material usage planning variances. (d) Material usage operational variances.