Chisholm Company produces several products, including a karate robe.The company uses a standard cost system to assist in cost control.According to the standards that have been set for the robes, the factory has a denominator level of activity of 780 direct labour hours which should result in the production of 1,950 robes.The standard costs associated with this level of production are as follows:

Direct materials Direct labour Variable manufacturing overhead\" Fixed manufacturing overhead\" Total $35,490 7,020 2,340 4,680 $ per unit of product $18.20 3.60 1.20 w 525.40 * Based on direct labour hours During May, the factory worked only 760 direct labour hours and produced 2,000 robes. The following actual costs were recorded during the month: Total S per unit of product Direct materials (6,000 metres) $36,000 $18.00 Direct labour 7,600 3.80 Variable manufacturing overhead\" 3,800 1.90 Fixed manufacturing overhead' 4,600 w 526.00 At standard, each robe should require 2.80 metres of material. All of the materials purchased during the month were used in production. Required: Compute the following variances for April: The materials rate and usage/efficiency variances The labour rate and efficiency variances The variable manufacturing overhead spending and efficiency variances The fixed overhead budget and volume variances PPP