Barbaro Production Company has developed the following standards for one of its products:

STANDARD VARIABLE COST CARD

One Unit of Product

Materials: 3m² $50 per m²

$150.00

Direct labour: 16 hours $7 per hour

112.00

Variable manufacturing overhead: 16 direct labour hours $5 per hour

80.00

Total standard variable cost per unit

$342.00

The company records materials price variances at the time of purchase. The following activity occurred during the month of April:

Materials purchased:

8,000 m² at $53 per m²

Materials used:

7,400 m²

Units produced:

2,500 units

Direct labour:

42,000 hours at $6.70 per hour

Actual variable manufacturing overhead:

$228,000

Required:

i)Calculate the direct materials price variance and direct materials usage variance.

ii)Calculate the direct labour rate variance and direct labour efficiency.

iii) Calculate the total direct labour variance.