Follow Me Bhd is a shampoo manufacturing company using a standard absorption costing system for the shampoo which it produces in its plant. The following information for the last month has been extracted from the company's records: Standard unit cost per bottle: Direct materials 13 kg at RM6 per kg Direct labour 5 hours at RM20 per hour Variable production overhead 5 hours at RM15 per hour Actual results for last month: The actual quantity of material used in production Actual material cost incurred Actual output The actual labour hours worked The actual labour cost incurred Actual variable overhead 62,000 kg RM446,400 5150 bottles 25,190 hours RM516, 395 RM365,255 REQUIRED: (a) Calculate the following variances: i. Material cost variance ii. Material price variance iii. Material usage variance iv. Labour cost variance v. Labour rate variance vi. Labour efficiency variance (b) Calculate the following variable overhead variance: i. Variable overhead cost variance ii. Variable overhead rate variance iii. Variable overhead efficiency variance