Acme Manufacturing Company manufactures a single product - skate boards.The standard cost care for the is:

Quantity

Price

Cost/Unit

Direct Materials

6

m

$1.50

per m

$9.00

Directed Labour

1

hr

$6.75

per hr

$6.75

Variable manufacturing overhead

1

hr

$4.50

per hr

$4.50

Total cost per unit

$20.25

During the month of October, 5,000 units were produced. Selected cost data relating to the month's production follow:

Quantity

Price

Cost

Materials Purchase

60,000

m

$1.43

per m m

$85,800

Materials used in production

38,000

m

Direct labour

$40,129

Variable manufacturing overhead

$30,450

Variable overhead efficiency (quantity) variance

$2,250

There was no beginning inventory of raw materials. The variable overhead rate is based on direct labour-hours.

For direct materials, compute the price and quantity variances for the month

For direct labour, compute the rate (price) and efficiency (quantity) variances for the month

For variable overhead, compute the spending (price) variance and total variance for the month