15) Vienna Chocolate Company produces fudge in large batches. One batch of fudge has the following standard costs and amounts: (12 marks)

Standard kilograms of sugar

100

Standard cost per kilogram of sugar

$1.90

Standard direct labour hours

2.0

Standard direct labour cost per hour

$18.00

Vienna Chocolate Company produced 400 batches of fudge in the most recent month. Actual input costs and per batch usage levels were as follows:

Actual kilograms of sugar used

102

Actual cost per kilogram of sugar

$2.10

Actual direct labour hours

1.8

Actual direct labour cost per hour

$17.50

Required:

a.Calculate the total material input rate variance.

b.Calculate the total material efficiency variance.

c.Calculate the total labour rate variance.

d.Calculate the total labour efficiency variance.