How do I perform a variance analysis of the massage chairs manufactured to show if standards are being met and if any variances need further evaluation? Calculations must include materials price variance, materials quantity variance, labor wage rate variance, labor efficiency variance based on the following information

Standard Cost Sheet: Massage Chair

Metal tubing	5 meters @ $3.50	$17.50
Leather	2 square meters @ $5.00	$10.00
Padding	5 kilograms @$3.50	$17.50
Direct labor	3 hours @ $15	$45.00
Total standard cost		$90.00

This month, Healthy Body Inc. manufactured 500 massage chairs. The following costs were incurred:

Actual Costs Incurred for the Month: Massage Chair

Metal tubing	2,600 meters	$9,360
Leather	1,050 square meters	$5,355
Padding	2,450 kilograms	$9,065
Direct Labor	1,400 hours	$20,860
Total cost		$44,640