Jackson company manufacture products and has prepared a monthly budget based on 10,000 units (produced and sold):

		Per unit cost
Labour	(2 DLH x $11)	$22
Materials	0.5kg x $30/kg	$15
Fixed overhead		$10
Selling price		$65

In January, 9,000 units were produced and sold. The actual budget for January is shown below:

Sales	$594,000
Labour	18,900 hours	$226,800
Material	4,700kg	$131,600
Fixed overhead		$92,000
Profit	$143,600

A) Calculate all the variances (DM price variance, DM material variance, DL price variance, DL efficiency variance, Fixed overhead variance, Sales price variance and Volume variance)