Marlett Bhd is a manufacturing company that produces a special grinding machine called the Superpower. The company budgets to produce and sell 30,000 unit of Superpower in a period. The information for this product is as below.

Standard Cost Card for Product Superpower RM RM Direct materials: 1.5 kg of M at RM4.50 per kg 6.75 6.75 16.00 12.00 Direct labour (4 hours at RM4 per hour) Variable overhead (4 hours at RM3 per direct labour hour Standard variable cost Fixed overheads (4 hours at RM6 per direct labour hour) Total standard cost Standard profit Standard selling price 34.75 24.00 58.75 16.25 75.00 The actual results for April are: RM RM 1,328,000 Sales Direct materials: M: 32,000 kg at RM4.25 per kg Direct labour (92,000 hours at RM3.50 per hour) Variable overhead (92,000 hours at RM2.75 per direct labour hour 136,000 322,000 253,000 711,000 Contribution Fixed overheads Profit 617,000 320,000 297,000 During the period, 29,000 unit of Superpower were produced and sold. Calculate: i) Material price variance ii) Material usage variance iii) Labour rate variance iv) Labour efficiency variance v) Variable overheads expenditure vi) Variable overheads efficiency variance vii) Fixed overhead expenditure variances