Calculation of actual quantities working backwards from variances. The following profit reconciliation statement summarizes the performance of one of SEWS products for March. Budgeted profit Sales volume variance Standard profit on actual sales Selling price variance () 4250 850A 3400 4000A (600) Adverse Favourable Cost variances: () () Direct material price 1000 Direct material usage 150 Direct labour rate 200 Direct labour efficiency 150 Variable overhead expenditure 600 Variable overhead efficiency 75 Fixed overhead efficiency 2500 Fixed overhead volume 150 Actual profit 1175 3650 2475F 1875 The budget for the same period contained the following data: Sales volume 1500 units Sales revenue 20000 Production volume 1500 units Direct materials purchased 750kg Direct materials used 750kg Direct material cost 4500 Direct labour hours 1125 Direct labour cost 4500 Variable overhead cost 2250 Fixed overhead cost 4500 Additional information: stocks of raw materials and finished goods are valued at standard cost; during the month the actual number of units produced was 1550; the actual sales revenue was 12000; the direct materials purchased were 1000kg. Required: (a) Calculate (i) the actual sales volume; (ii) the actual quantity of materials used;