Fixed general production expenses of an enterprise that implements the standard cost system is 3,000,000 TL. The data obtained as a result of the examination of the standard cost card is as follows. Direct first item and material expense (100TL / KG X 2KG / BR) = 200 TL Direct labor expenses (60 TL / HOUR X 3HAT / BR) = 180 TL General production expenses Variable (40TL / HOUR X 3 HOURS / BR) = 120 TL General production expenses Fixed (100TL / HOUR X 3HAT / BR) = 300 TL Standard unit cost of the product = 800 TL Information on the actual results of the business is as follows. Production quantity = 7.000br Raw materials purchased (20.000kg) = 2.400.000 TL Direct Labor Costs (20.000 hours equivalent) = 1.400.000 TL General production expenses = 4.000.000 TL The amount of raw materials used in production = 15.000kg a. Calculate the deviation of direct first substance and material expenses. b. Calculate the deviation from direct labor costs c. Calculate the deviation of general production costs