Littrell Company produces chairs and has determined the following direct cost categories and budgeted amounts:

Standard InputsStandard Cost

Categoryfor 1 outputper input

Direct Materials1.00$7.50

Direct Labour0.30 9.00

Direct Marketing0.503.00

Actual performance for the company is shown below:

Actual output: (in units)4,000

Direct Materials:

Materials costs $30,225

Input purchased and used 3,900

Actual price per input $7.75

Direct Manufacturing Labour:

Labour costs $11,470

Labour-hours of input 1,240

Actual price per hour $9.25

Direct Marketing Labour:

Labour costs$5,880

Labour-hours of input2,100

Actual price per hour$2.80

Required:

a.What is the combined total of the flexible-budget variances?

b.What is the rate variance of the direct materials?

c.What is the rate variance of the direct manufacturing labour and the direct marketing labour, respectively?

d.What is the efficiency variance for direct materials?

e.What are the efficiency variances for direct manufacturing labour and direct marketing labour, respectively?