Budget.                Actual 

                                                                           5000 unit               5,500unit                                                        

Cost

direct material.                                                    20000.                   22764

direct labour.                                                        60000.                   75900

in preparing the flexed budget ,the following is available concerning were adopted 

direct material              10kg of material per unit produced 

direct labour                  2 hour per unit produced 

The following additional information is available concerning the actual output

1. The actual usage of material in November was 54200kg and
2. the wage rate increased to 6.60 per hour at the start of November

calculate a. Material price variance and material usage /quantity variance

b.labour rate variance and labour efficiency variance