Brown and Co Ltd makes and sells a single product. The company uses a standard

costing system. The following data relate to the month of May:

The standard coat card for the product is as follows:

During the month of May the following data were also recorded:

$E$

Materials purchased $(13,000$ kg$)$

Variable overheads

Fixed overheads

Materials issued to production $-9,810kg$

Stock of materials at standard cost on May $1-2850$

Stock of finished goods standard cost on May $1-3,080$

Requirement

Calculate the following variances:

Materials price and usage variances

Labour rate and efficiency variances

Variable overhead expenditure and efficiency variances

Foved owerhead expenditure and volume variances

Sales price and wolume variances