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Given the following information: Other Information Overhead is Allocated on Direct Labour Hours During the year, 500kg of materials were purchased for $9,000 Beginning Material Inventory: none Ending Material Inventory: 91kg Required: Calculate the following variances A. Material Rate B. Material Efficiency C. Labour Price D. Labour Efficiency E. Variable Overhaed Rate F. Variable Overhead Efficiency G. Fixed Overhead Rate H. Fixed Overhead Production Volume