Johnny & Johnny manufactures a video game console called Johnny Legend. The company uses a standard cost system and a flexible budget for manufacturing costs. Standard cost details manufacturing one game console is as follows: Direct Material (plastics) (2.5 kgs per unit @ $12/kg) $ 30.00 Direct Labour (2.0 hrs per unit @ $18/hr) $ 36.00 Variable overhead $ 14.00 Fixed overhead $ 36.00 Total Standard Cost per Unit $116.00 For the month of September, the following actual results were observed: 3500 kg of plastics was purchased at a rate of $12.50 per kg. 3100 kg of plastics was used in the production process. Total direct labour expense was $42,550 at a rate of $18.50 per hour. The firm sold 1750 units. Opening finished goods inventory for September was 650 units. Closing finished goods was 100 units.

Calculate direct material price variance:

Calculate direct material quantity variance:

Calculate direct labour rate variance:

Calculate direct labour efficiency variance: