An automated manufacturing company currently uses a standard absorption costing system for the electronic products which it manufactures in its plant. The following information for last month has been extracted from the company's records: The following variances have been reported. REQUIRED: Calculate for last month: Actual units produced Actual price per kg of direct material Actual direct hours worked Actual rate per hour of direct labour Prove the direct material cost variance Calculate the following fixed overhead variance: Expenditure variance Volume capacity variance Volume efficiency variance