Adom Ltd manufactures quality blocks for the housing industry in Ghana. It operates a standard marginal costing system. The following standard costs, volume and revenue data for the quarter ending 31 October, 2015 are provided: Budgeted sales for the quarter: 62,500 blocks Variable overheads are absorbed at the nate of GHe0.50 per direct labour hour. Fixed production overheard for the quarter are estimated to be GHe 78,500 The following actual results were recorded for the quarter just ended 31 October, 2015: Required: Calculate the following variances for the quarter just ended 30 September, 2015 the: i. Price and usage variances for each material; ii. Mix and yield variance for each material; iii. Labour rate, labour efficiency and idle time variances: iv. Variable overheads expenditure and variable overheads efficiency variances. v. Distinguish between Planning and Operational variances