Mic Vee Ltd makes and sells a single product, Haise, for which the standard cost is as follows: Direct material 3 kg Direct material price BWP9 per kg Direct labour hours 2.5 hours Direct labour rate BWP7.5 per hour Variable production overhead BWP0,90 per hour Normal value of production for the period was 30,000 units. For the period under consideration Mic Vees the actual results were as follows: Production of Haise 27,000 units Direct material used 72,500 kg at a cost of BWP761,250 Direct labour incurred for the 66,500 hours worked BWP496,120 Variable production overhead incurred BWP25,800

Required: a) To calculate:

i) Material cost variance

ii) Material price variance

iii) Material usage variance

iv) Labour rate variance

v) Labour efficiency variance

vi) Total Direct labour variance