Corelys Corporation manufactures seashells ornaments made for local tourist in a tropical island. The sales of the product vary with regard to holiday seasons internationally. The following information was made available on manufacturing of the seashell's products based on monthly production of 100 units. Overheads are absorb based on labour hours. The annual budgeted fixed production overhead is RM6,840. For the month of December 2022, the following information was extracted from the production department: (i) 95 units of seashells was produced and sold with total labour hours recorded of 210 hours at RM378. (ii) 650 units of materials purchased at RM2.80 per units was used to produce the seashells product. (iii) Variable production overhead and fixed production overhead incurred is RM200 and RM600 respectively. Required to calculate: (a) Material price and usage variance. (6 marks) (b) Labour rate and efficiency variance. (6 marks) (c) Variable overhead expenditure and efficiency variance. (6 marks) (d) Fixed overhead expenditure and efficiency variance. (7 marks)