Barbados has prepared the following standard cost information for one unit of Product Zeta.

Direct materials	4 kg @ 10/Kg	40.00
Direct labour	1 hour @ 8/hour	8.00
Fixed overheads	3 hours @ 2.50	7.50

The variable overheads are based on a budgeted expenditure of 75,000 and budgeted

activity of 30,000 hours.

Actual results for the period were recorded as follows:

Production	9000 units
Materials	33,600 kg	336,000
Labour	8,250 hours	68,500
Fixed overheads		70,000

Calculate the following:

a) Direct material price and usage variances

b) Direct labour price and efficiency variances

c) Variable overhead rate and efficiency variances