Awford Industries manufactures sports equipment. One of its products (the Fratton) has the following standard costs per unit:

Cost Type
Material X (2.25 per kg)	2.25
Material Y (4.00 per kg)	8.00
Labour - skilled (12.00 per hour)	3.00
Labour - unskilled (7.00 per hour)	3.50
Variable overhead (Absorbed @ 6.00 per hour of skilled labour)	1.50
Total standard cost per Fratton	18.25

For the month of June, when 2,500 units of the Fratton were produced, production data was as follows:

• Material purchased and used: X - 2,600 kgs @ 2.20 per kg; Y - 5,200 kgs @ 3.90 per kg.
• Hours worked in producing 2,500 units of the Fratton: Skilled - 640 hours; Unskilled - 1,280 hours.
• Actual variable overhead cost incurred 3,500.

At the beginning and end of the month Awford Industries had no stocks of any material, work-in-progress or finished product.

Requirement

Calculate the following variances:

1) Materials price and usage variances

2) Labour efficiency variance

3) Variable overhead expenditure and efficiency variances