At the end of June, the manager of the B.C. manufacturing factory was provided with the following variance analysis report.

		Budget		Actual		Variance		Favourable (F)/ Unfavourable (U)
Production in units		338,000		351,000		13,000		F
Production costs:
Direct material		$896,629		$899,591		$(2,962)		U
Direct labour		1,183,000		1,197,150		(14,150)		U
Variable overhead costs		202,800		209,135		(6,335)		U
Fixed overhead costs		202,800		197,045		5,755		F
Total production costs		$2,485,229		$2,502,921		$(17,692)		U

The manager immediately called the production supervisor, demanding an explanation for the large unfavourable variance for the quarter. The production supervisor was puzzled. He thought the cost-cutting measures they had incorporated were beginning to work. He certainly wasnt expecting such a large discrepancy. The standard rates the factory was using with its normal costing system are summarized below.

		Volume			Cost
Direct material		1.10	kg per unit		$2.40	per kg
Direct labour		0.25	hour per unit		$14.00	per hour
Predetermined overhead rate:
Variable		0.25	hour per unit		$2.40	per hour
Fixed		0.25	hour per unit		$2.40	per hour

Other relevant information:

1.		A total of 394,000 kg of direct materials were purchased during the quarter at a cost of $2.45 per kilogram.
2.		A total of 374,830 kg of direct materials were used in production to manufacture 351,000 units.
3.		Payroll recorded 86,750 direct labour hours at an average cost of $13.80 per hour.

(a1) Calculate the following production variances.

Material price variance		$enter a dollar amount	select an option FavourableUnfavourableNeither favourable nor unfavourable
Material quantity variance		$enter a dollar amount	select an option FavourableUnfavourableNeither favourable nor unfavourable
Labour price variance		$enter a dollar amount	select an option FavourableUnfavourableNeither favourable nor unfavourable
Labour efficiency variance		$enter a dollar amount	select an option FavourableUnfavourableNeither favourable nor unfavourable
Variable overhead variance		$enter a dollar amount	select an option FavourableUnfavourableNeither favourable nor unfavourable