$($Appendix $10$B$)$ Vernon Mills, Inc. is a large producer of men's and women's clothing. The

company uses standard costs for all of its products. The standard costs and actual costs per unit

of product for a recent period are given below for one of the company's product lines:

Standard: $4\mathrm{.}0$ metres at $$5\mathrm{.}40$ per metre

Actual: $4\mathrm{.}4$ metres at $$5\mathrm{.}05$ per metre

Direct Labour:

Standard: $1\mathrm{.}6$ hours at $$6\mathrm{.}75$ per hour

Actual: $1\mathrm{.}4$ hours at $$7\mathrm{.}30$ per hour

Variable Overhead:

Standard: $1\mathrm{.}6$ hours at $$2\mathrm{.}70$ per hour

Actual: $1\mathrm{.}4$ hours at $$3\mathrm{.}25$ per hour

Total Cost per Unit

During this period, the company produced $5,000$ units of this product. A comparison of standard

and actual costs for the period on a total cost basis is given below:

Actual Costs: $5,000$ units at $$36\mathrm{.}99$

Standard Costs: $5,000$ units at $$36\mathrm{.}72$

Difference in Cost$-$Unfavourable

There was no inventory of materials on hand at the beginning of the period. During the period,

$21,120$ metres of materials were purchased, all of which were used in production.

Required:

a$)($Appendix IOB$)$ For direct materials, compute the price and quantity variances for the period

b$)($Appendix $10$B$)$ For direct labour, compute the rate and efficiency variances

c$)$ For variable overhead, compute the spending and efficiency variances.