Lido Company's standard and actual costs per unit for the most recent period, during which 400 units were actually produced, are given below:
			Standard	Actual
	Materials:
		Standard: 2 metres at $1.50 per m.	$3.00
		Actual: 2.1 metres at $1.60 per m.		$3.36
	Direct Labour:
		Standard: 1.5 hours at $6.00 per hr.	$9.00
		Actual: 1.4 hours at $6.50 per hr.		$9.10
	Variable overhead:
		Standard: 1.5 hours at $3.40 per hr.	$5.10
		Actual: 1.4 hours at $3.10 per hr.		$4.34
	Total Unit Cost:		$17.10	$16.80
	There were no inventory of materials at the beginning or end of the period.
	Required:
	(a)	Materials price variance
	(b)	Materials quantity variance
	(c)	Direct labour rate variance
	(d)	Direct labour efficiency variance
	(e)	Variable overhead spending variance
	(f)	Variable overhead efficiency variance