Following are the details of Exceed Battery Company for the period ended June 30, 2020. Company established standard on its normal capacity of 120,000 units/ hours in a year: Direct Material 600,000 kgs at Rs. 9 per kg Direct Labor 4 hours per unit at Rs. 6 per hour Factory overhead: Fixed cost Rs. 240,000 per year or Rs. 20,000 per month. Variable Cost Rs. 4.50 per hour. During the one month of operation, company produced 11,000 units. Direct material used: 60,500 kgs at Rs. 9.10 per kg Direct labor used: 41,250 hours at Rs. 268,125 Actual Variable Factory overhead Rs. 55,000 Required: Calculate the following variances: a) Material quantity variance. b) Material price variance. c) Labor efficiency variance. d) Labor rate variance. e) Factory overhead controllable variance. f) Factory overhead volume variance