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