Evans Pty Ltd is reviewing the efficiency variances of the manufacturing department to assess the performance of the factory manager. Sales volume (units) Sales price Budget Actual 100,000 85,000 $50 $55 Number of units produced 105,000 95,000 Number of direct labour hours per unit (in minutes) 50 mins 45 mins Quantity of raw materials per unit (in metres) 3 metres 2.7 metres Labour rate per hour ($) Cost per metre of raw material ($) $25 $2.50 $29 $3.00 Required Calculate the direct material and direct labour efficiency variances ONLY (show all workings) and make recommendations to senior management about the performance of the factory manager. (4 marks)