Emerson ltd has established the following standards for the manufacture of bags:

Direct labour	0.25	hours @	$8.00	$2.00
Materials	0.5	kg of leather @	$6.00	$3.00
Variable overhead	$1.60	per direct labour hour		$0.40
Fixed overhead	$2.40	per direct labour hour		$0.60
Total				$6.00

Overhead is applied on the basis of a predetermined charging rate of $4 per direct labour hour based on normal monthly volume of 1,000 units (250 direct labour hours). Fixed overhead per month is estimated at $600; variable overhead at $1.60 per direct labour hour.

Fixed overhead comprises primarily depreciation of equipment, repair and maintenance costs, and building rent. Variable overhead is mostly employee-related costs.

In August 2017 the company purchased 1,000 kg of leather at $6.20 per kilogram. In September 2017 the company produced 1,100 bags.

Materials purchased	1,000	kg of leather @	$6.20
Bags produced	1,100	bags

Actual costs were:

Direct labour	290	hours @	$8.30		$2,407
Materials used	580	kg of leather @	$6.20		$3,596
Overhead
Variable overhead				$435
Fixed overhead				$700	$1,135
Total costs incurred					$7,138

Required:

(a) Calculate the following variances:

(i) labour rate variance

(ii) labour efficiency variance

(iii) materials price variance

(iv) materials usage variance

(v) variable overhead spending variance

(vi) fixed overhead volume variance

Also, Indicate the departments which should most likely be held responsible for explaining each of the variances