Gordon Ltd. manufactures and sells soaps. production. The company operates a standard costing system. The standard cost card for the product is as follows: Direct material Direct labour variable overhead Fixed overhead 1kg @ $8.00 per kg. $ 8.00 3hrs @ $4.50 per hr. $13.50 3hrs @ $0.50 per hr. $ 1.50 3hrs @ $7.40 per hr. $22.20 Budgeted output for the month of October 2019 was 6,500 units. Actual results for October were as follows. Production: Materials consumed in production Labour hours Variable overheads Fixed overheads 7 100 units 7 500 kg @ $58 500 19 100 @ $89 700 $9 800 $146 900 Required: A. Calculate the following variances: (a). Material price (b) Material usage (c). Labour rate (d) Labour efficiency (e). Variable overhead expenditure Variable overhead efficiency (g). Fixed overhead expenditure (h). Fixed volume capacity (i). Fixed volume efficiency