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

Favourable (F)/ Unfavourable (U) Budget 324,000 Actual 341,000 Variance 17,000 Production in units Production costs: Direct material Direct labour Variable overhead costs Fixed overhead costs Total production costs $937,429 972,000 194,400 170,100 $2,273,929 $954,576 996,215 203,118 165,470 $2,319,379 $(17,147) (24,215) (8,718) 4,630 $(45,450) TCCC T 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 wasn't expecting such a large discrepancy. The standard rates the plant was using with its normal costing system are summarized below. Volume Cost 1.20 kg per unit $2.40 per kg 0.25 hour per unit $12.00 per hour Direct material Direct labour Predetermined overhead rate: Variable Fixed 0.25 hour per unit 0.25 hour per unit $2.40 per hour $2.10 per hour Other relevant information: 1. 2. 3. A total of 417,000 kg of direct materials were purchased during the quarter at a cost of $2.60 per kilogram. A total of 397,740 kg of direct materials were used in production to manufacture 341,000 units. Payroll recorded 84,425 direct labour hours at an average cost of $11.80 per hour. (al) Calculate the following production variances. Material price variance Material quantity variance Unfavourable Neither favourable nor unfavourable Favourable Labour price variance . Labour efficiency variance Variable overhead variance