Krammer Ltd. has gathered the following information related to November 2018

Standard costs: Materials per unit: 3 kg costing 4.20 per kg Labour per unit: 2.5 hours costing 7.50 per hour Actual: Production: 2,750 units produced during November Materials: 8,700 kg used; 9,000 kg purchased at 4.50 per kg Labour: 7,000 direct labour hours at 7.80 per hour

14.What is the material price variance?

a) 2,700 adverse b) 2,610 adverse c) 1,350adverse d) None of the above

15.What is the material usage/efficiency variance?

a) 2,025adverse b) 2,025favourable c) 1,890favourable d) 1,890adverse

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16.What is the labour efficiency variance?

a) 1,875 adverse b) 937.50adverse c) 1,125adverse d) None of the above

17.What is the labour rate variance?

a) 247.50 adverse b) 247.50 favourable c) 210favourable d) None of the above