Hajasah Sdn Bhd produces product called 'Purity'. You are asked by Mr. Hakimi, the owner of Hajasah Sdn Bhd to prepare the analysis on the performance of 'Purity' for the month of June 2021. The following are the budgeted data for the month ending 30 June 2021: Budgeted production and sales of 'Purity' is 10,000 units per month. Variable overhead is absorbed based on direct labour hour whereas fixed overhead is absorbed based on units produced. Below are the actual results for the month of June 2021: Required: Calculate the following variances: 1. Direct material price 2. Direct material usage 3. Direct labour rate 4. Variable production overhead expenditure 5. Fixed production overhead volume 6. Fixed production overheads expenditure 7. Sales price