Given the following information: Original Budget Actual Units produced 1,000 units 970 units Materials (kg) 400 kg 409 kg Material Costs $8,000 See other info + Direct Labour (Hours) 36,000 hours 34,010 hours Direct Labour Costs $385,000 $365,750 Variable Overhead Costs $255,000 $245,000 Fixed Overhead Costs $160,000 $165,000 + 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 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