Durham Prints Ltd manufactures a single product that has the following standard (budgeted) cost specifications per unit based on budgeted production of 2000 units

Direct materials 10 square metres at 2 per square metre 20

Direct labour 4 hours at 6 per hour 24

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During June, the following actual data have been recorded in the production of 2000 units:

Direct materials 21,000 square metres at 3 per square metre

Direct labour 7,800 hours at a total cost of 50,700

Required: Calculate labour rate variance, labour efficiency variance and total labour variance.