(b) Showing all necessary workings, calculate the following variances for March 2020: (i) Total direct materials flexible-budget variance (ii) Total direct labour flexible-budget variance Total variable overhead flexible-budget variance (iv) Direct materials price variance (v) Direct materials efficiency variance (vi) Direct labour price variance (vii) Direct labour efficiency variance (viii) Variable overhead spending variance (ix) Variable overhead efficiency variance Budgeted data: Sales 200,000 wedges of Gouda cheese Direct materials 100,000 gallons of milk Direct labour 40,000 hours Variable overheads 40,000 allocated Fixed overheads 68,000 at 2.80 each at 1.25 per gallon at 7.25 per hour at 1.00 per direct labour hour Actual data: Sales 220,000 wedges of Gouda cheese Direct material 125,000 gallons of milk Direct labour 43,500 hours Variable overheads 42,500 Fixed overheads 67,000 at 2.78 each at 1.20 per gallon at 7.30 per hour