Calculate the sales variance, direct material variance, and direct labour variance. Please answer only if you can provide correct and clear steps.

Analysis of Operating Income for Smartphone Cases September Units Budget Actual 100 70 Sales 50,000 32,000 Variable costs 25,000 16,550 Contribution margin 25,000 15,450 Fixed costs 6,500 6,530 Operating Income 18,500 8,920 Standard cost sheet for smartphone cases Description Quantity Cost rate Subtotal $ Total Actual costs for September for 880 Units DM Description Quantity Cost Rate Subtotal $ Total Plastic Resin 5ml DM Charms 1 set $12.5/ml $20/set 50 20 Plastic Resin 463 ml $13/ml 5,719 DL 5hrs $20/hr 100 Charms 88 sets $20.5/set 1,599 V-MOH 5hrs $6/hr 30 DL 252 hrs $21/hr 7,892 Total V-MOH 200 V-MOH 2,010 F-MOH 5 hrs $12/hr 60 60 60 Total V-MOH 17,220 Standard manufacturing cost/unit 260 Calculate the sales variance, direct material variance, and direct labour variance.