In September, Brimox Sdn. Bhd.'s material purchases amounted to 6,000 kilos at a price of RM7.30 per kilogram. Actual costs incurred in the production of 2,000 units were as follows: The standards cost for one unit of Brimox's product is as follows: Compute the direct material price and quantity variances and the direct labour rate and efficiency variances. Indicate whether each variance is favourable or unfavourable. The finance manager has asked you to investigate and submit a report on all variances. Explain in your report the possible reasons for the variances