Al Salam Bhd, a public listed company based in Kuala Lumpur, manufactures a wide variety of paper products. One of its product known as 'Magic'. The company uses a standard costing system for cost controlling purposes. The management has established the following standard cost of one unit of its product 'Magic' for the month of July 2017. Direct material Direct labour 1.50 kg at RM4.20 per kg 3 hours at RM4.00 per hour Monthly, budgeted variable production overhead and fixed production overhead costs are RM79,200 and RM92,400 respectively. The production manager expected that 8,800 bottles will be produced and sold during the month at a standard selling price of RM23 per unit. All overheads were absorbed based on direct labour hours. The actual results for the period were as follows: Direct material purchased Material consumed 15,000 kg of paper at a total cost of RM66,000 15,000 kg of paper Direct labour 27,000 hours at RM4.20 per hour Production overhead incurred Variable - RM82,500 Fixed - RM90,100 During the month of July 2017, 10,200 units of product 'Magic' were produced and sold for RM255,000. Required: a. Identify one reason for each of the following variances. i. Material price (adverse) ii. Material usage (adverse) iii. Labour efficiency (adverse)