how to answer a, b and c

Momo Sdn Bhd is a manufacturing company involves in producing Muslimah clothes. The following information related to standard and actual productivity for the current month: Standard usage of materials per month are 8,000 meters of cotton fabric at a total cost of RM20,000. However, only 97% of material was purchased and utilized due to supplier's limitation and the cost per meter was increased to RM3. Most of the production activities are based on direct labour hours as the company required labour to enhance and maintain the quality of its products. Standard usage of labour hours per month is 960 hours at a rate of RM50 per hours. However, during the month, one of the worker was unable to complete her tasks due to health problem resulting only 95% of labour hours was utilized. The actual cost of labour also increased by 20% from the standard direct labour cost per hour. Variable overhead cost being absorbed in production based on direct labour hour. Standard rate per hour is RM55. The actual variable overhead cost is 15% higher than the standard cost of labour. During the month, Momo Sdn Bhd also incurred a total of RM375,000 for fixed manufacturing overhead. Required: Calculate the following variances and indicate whether it is favourable or unfavourable: a. Direct material price and usage variance. (5.5 points) b. Direct labour rate and efficiency variance. (5 points) c. Variable overhead spending and efficiency variance. (3.5 points)