16) Brussels Chocolate Company produces chocolates in large batches. One batch of chocolate has the following standard costs and amounts: (12 marks)

Standard kilograms of sugar

125

Standard cost per kilogram of sugar

$1.60

Standard direct labour hours

0.75

Standard direct labour cost per hour

$21.00

Brussels Chocolate Company produced 600 batches of chocolates in the most recent month. Actual input costs and per batch usage levels were as follows:

Actual kilograms of sugar used

126

Actual cost per kilogram of sugar

$1.65

Actual direct labour hours

0.80

Actual direct labour cost per hour

$20.75

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.