Please help me on this practice question, thank you

19. Davidson plc is in the manufacturing industry and it manufactures and sells a product known as TX. The manager of the department that produces the products created a monthly budget for the product at the beginning of the year, based on 10,000 units of the product being produced and sold. Labour Materials Fixed overhead (2 hours x 11) (500g x 30 per kg) per unit 22 15 10 Selling price 65 However, in April, only 9,000 units were actually produced and sold and his actual monthly budget values were as follows: Sales 594,000 Costs: Labour Material Fixed overhead 18,900 hours 4,700 kg 226,800 131,600 92,000 450,400 143,600 Profit Required (a) Calculate the following: Material price variance; Material usage variance; Labour price variance; Labour efficiency variance; Fixed overhead variance; Sales price variance; Volume variance (b) Discuss the possible reasons relating to the variances you have calculated