Brendly is small textile company. Last week it was tasked to manufacture graduation gowns for Botho university as the students will be graduating in eight weeks. For the manufacture of graduation gowns the following information has been provided by the foreman:

Material required 4.5 meters per unit

Material cost BWP85.00 per meter

Labour hours required 5.5 hours per unit

Labour Cost BWP100 per hour

Variable production overhead BWP50,90 per hour

Normal value of production for the period was 500 units.

For the period under consideration Mic Vees the actual results were as follows:

Production of Haise 410 units

Direct material used 1,950 kg at a cost of BWP161,850

Direct labour incurred for the 2,100 hours worked BWP222,600

Variable production overhead incurred BWP115,500

Required:

To compute:

Material price variance

Material usage variance

Labour rate variance

Labour efficiency variance

Total Direct labour variance