=+The purchasing department normally buys about the same quantity as is used in production during a month. In November, 5200 pounds were purchased at aprice of f2.10 per pound.

Required:

(a) Calculate the following variances from standard costs for the da ta given:

(i) materials purchase price

(ii) materials efficiency

(iii) direct labour wage price

(iv) direct labour efficiency

(v) overhead budget.