Calculate the direct materials usage, direct materials price, direct labour rate and the variable overhead efficiency variance for April and indicate whether it is favourable or unfavourable.

Variance Analysis Warm & Cosy produces woollen blankets. The monthly budget includes $14,280 variable overhead and $10,200 fixed overhead costs. The predetermined overhead rates are based on an expected capacity of 6,800 direct labour hours (DLHr) per month. The standard costs are as follows: Standard Standard Price Quantity Standard Cost Direct materials $33.00 per metre 1.5 metre $ 49.50 Direct labour $20.00 per DLHr 2 DLHT $ 40.00 Variable overhead $2.10 per DLHr 2 DLHr $ 4.20 Fixed overhead $1.50 per DLHr 2 DLHr $ 3.00 $ 96.70 During the month of April, the company produced 3,750 blankets. The company purchased 5,350 metres of material during April costing $184,575 and used 5,425 metres. Direct labour costs were $148,500 for 7,150 DLHrs; variable overhead costs were $14,900; and fixed overhead costs were $13,500