. Calculate the quantity of material purchased.

2. Calculate the quantity of material used.

3. Calculate the actual direct labour hours worked.

4. Calculate the labour efficiency variance.

5. Calculate the variable overhead efficiency variance.

6. Calculate the variable overhead efficiency variance.

7. Calculate the fixed overhead budget variance.

8. Calculate the fixed overhead production volume variance.

You have been given the following information about ALG Co. Ltd., which uses a standard cost system in accounting for its one product: 1. In the month of November 2020, 4,300 units were produced. 2. The annual overhead budget includes $720,000 for variable and $1,008,000 for fixed overhead items. Budgeted production for the year is 48,000 units. Overhead is applied based on direct labour hours. 3. The materials standard per unit is 20 litres at $1 per litre. 4. The direct labour standard per unit is 3 hours at $9.00. 5. The actual price paid for material was $0.99. 6. The actual direct labour rate was $9.50. 7. Actual fixed overhead costs totalled $88,000. 8. The following variances have already been calculated: Materials price 600 F Materials quantity 1,600 U Labour rate 6,300 U Variable overhead spending 1,800 U