Brain produces and sells one product only. The standard cost for one unit being as follows: Direct Materials - 5 kg $ 240 Direct labor 6 hours $ 30 Variable production Overhead at $ 2 per hour $ 12 Fixed production Overhead $ 50 The fixed Overhead included in the standard cost is based on an expected monthly output of 1200 units. During April, the actual results were as follows: Production 1 800 units Materials 9810 kgs used $469,989 Direct labor 6200 hours worked $ 27,345 Variable production overhead $ 9,800 Fixed production overhead $ 55,000 Required: 1. Calculate the material price and quantity variances. 2. Calculate the labor rate and efficiency variances. 3. Calculate the variable overhead spending and efficiency variances. 4. Calculate the fixed overhead spending and volume variances.