Deborah Ltd produces one product, the Deb. The budgeted sales for each unit of Deb in March 2015 were 1500 units at a price of $32 per unit. The actual sales were 1750 units at a price of $34.50. The standard direct costs for each unit of Deb were as follows:

8.5 kios of material at $1.80 per kilo. 

45 minutes of direct labour at $8 per hour. 

During March 2015, Deborah Ltd produced 1860 units of Deb, which was 60 units more than budget. 

Production costs were as follows: 

Direct material. 14,880 kilos costing a total of $26,040. 

Direct labour: 1420 hours costing a total of $11,644. 

Required

Calculate the following variances for Deborah Ltd for March 2015: 

a. Direct material price variance 

b. Direct material usage variance 

c. Direct labour rate variance

d. Direct labour efficiency variance 

e. Sales volume variance 

f. Sales price variance.