Kevin's rice company is based in Vietnam, and manufactures bags of rice for rice cake.Standard costs and standard cost variances are reported in his company.The materials price variance is calculated on purchase.

During February, Kevin purchased 1,600 kilograms of raw materials at a total cost of $6,800.The total wages for February were $10,000, 40 percent of which was direct labour cost of producing rice cake, using 400 kilograms of sugar and 90 direct labour hours.

Standard cost data per bag

Direct materials standard quantity= 8kg

Direct materials standard price or rate= 3.5 per kg

Direct labour standard quantity= 2 hours

Direct labour standard price or rate- $40 per hour

Bags of rice produced in the period= 40bags

Direct materials purchased in the period= 1600kg totalling $6800

Direct materials used in the period= 400kg

Direct labour hours worked= 90 hours

Calculate

a)Direct Labour Rate Variance

b) Direct Labour Efficiency Variance

c) Direct Material Price Variance

d) Direct Material Efficiency Variance

Can you show the workings?