Patrick Ltd produces one product, the Rick. The standard direct costs for each unit of Rick are as follows: 

4 kilos of material at $42.50 per kilo. 

30 minutes of direct labour at $7.40 per hour. 

During February 2015, Patrick Ltd produced 2900 units of Rick, which was 350 units more than budget. Production costs were as follows: 

Direct material: 11,020 kilos at $44.20 per kilo. 

Direct labour: 1425 hours at $7.60 per hour. 

Required

Calculate the following variances for Patrick Ltd for February 2015: 

a. Direct material price variance 

b. Direct material usage variance 

c. Direct labour rate variance 

d. Direct labour efficiency variance.