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