Based on the following information: Original Budget Actual Units produced 2,000 units 2,200 units Materials (kg) 800 kg 870 kg Material Costs $8,000 Note 1 Direct Labour (Hours) 3,000 hours 3,350 hours Direct Labour Costs $60,000 $67,838 Variable Overhead Costs $120,000 $134,997 Fixed Overhead Costs $40,000 $42,000

Note 1: During the year 900kg of materials were purchased for $8,100, and 30kg were in ending inventory.

The company uses standard costing.

Calculate the following variances

A. Material Rate B. Material Efficiency C. Labour Price D. Labour Efficiency E. Variable Overhaed Rate F. Variable Overhead Efficiency G. Fixed Overhead Rate H. Fixed Overhead Production Volume

I. What is the standard cost for a single unit?