Given the following information: < Original Budget < 1,000 units 400 kg $8,000 36,000 hours $385,000 $255,000 $160,000 Units produced < Materials (kg) Material Costs < Direct Labour (Hours) Direct Labour Costs < Variable Overhead Costs < Fixed Overhead Costs Other Information < Overhead is Allocated on Direct Labour Hours During the year, 500 kg of materials were purchased for $9,000 < Beginning Inventory: none Ending Inventory: 91kg Actual 970 units < < 409 kg See other info 34,010 hours < < $365,750 $245,000 $165,000 < < Required: < Calculate the following variances: < A. Material Price/Rate < B. Material Efficiency < C. Labour Price/Rate < D. Labour Efficiency < E. Variable Overhaed Rate < F. Variable Overhead Efficiency < G. Fixed Overhead Rate < H. Fixed Overhead Production Volume