Oyuncakistan Inc., uses a standard costing system. The following information belongs to its $2023$ records:

Standards

DM quantity: $6$ kilo per toy

DM price: $8\mathrm{.}10$ TL per kilo

DL efficiency: $3$ hrs per toy

DL wage: $6\mathrm{.}25$ TL per hour

Actual

DM used: $156,500$ kilos

Paid for DM: $8\mathrm{.}07$ TL$/$kilo

Actual manuf. time $77,600$ hrs

Actual wage: $6\mathrm{.}30T\frac{L}{h}r$

Other

Units sold: $24,000$

Units manufactured $25,400$

Selling price: $150$ TL per tor

DM purchased:$160,000$ kilos

Normal production capacity for the year $2023$ is $80,000$ DL houts, and overhead is applied to the products using DL hours, as follows:

Budgeted Overhead: Variable OH: $300,000$ TL$,$ Fixed OH: $500,000TL,$ Total OH: $800,000TL$ Actual OH: $760,000TL.$

Required: a$)$ Direct material variances b$)$ Direct labour variances c$)$ One, two, three, and fourfactor overhead analyses.

$175$