Carglow services employs a number of people providing a car cleaning service which operates in the car parks of local super markets and railway stations. In an attempt to control costs and revenues the company has established the following standard cost and fee per car cleaned :

Rs.

per car

Materials : Shampoo/polish (0.5 litres @ Rs. 20 per litre) 10.00

Labour : 0.75 hour @ Rs.60 per hour 45.00

Fixed overhead 20.00

Total cost 75.00

Standard profit 25.00

Standard fee per car 100.00

The standard fixed overhead cost is based on fixed overhead costs of Rs. 60,000 per month. In April, a total of 2,800 cars were cleaned and the following costs and revenues were recorded :

Rs. Rs.

Sales revenue 2,80,500

Shampoo/Polish : 1,460 litres 28,000

Labour : 2,020 hours 1,27,260

Fixed overhead 62,300

2,17,560

Profit 62,940

Compute the following variances :

(a) Material price variance

(b) Material usage variance

(c) Labour rate variance

(d) Labour efficiency variance

(e) Fixed overhead expenditure variance

(f) Total sales variance.