Can someone please solve this.

During the year, Porpoise Home Builders had the following selected information for last month: Houses Built Lumber (in feet) Lumber (in $) Framing Labour (in hours) Framing Labour (in $) Budget 4 20,000 20,000 1,000 20,000 Actual 5 Note 1 Note 1 1,297 25,936 In the building process, Framers use lumber to build the frames of houses. Framers are considered to be Direct Labour, and Lumber is considered to be Direct Materials. Note 1: During the month, 30,000 feet of lumber was purchased for $26,000. At the end of the month, 3,005 feet remained in Lumber inventory. There was no beginning inventory from the prior month. Required: Calculate the following variances: A. Material Rate B. Material Efficiency C. Labour Price D. Labour Efficiency E. Provide a reasonable explanation for the variances