Please may I have assistance in with below income statement for Cambridge manufacturers year ended March 2021 using the absorption method I'm struggling with

INFORMATION The following information was extracted from the accounting records of Cambridge Manufacturers for the year ended 31 March 2021: Inventory on 01 April 2020 1 000 units Production for the year 30 000 units Sales for the year (at R240 per unit) 25 000 units Costs: Direct materials cost per unit R60 Direct labour cost per unit R36 Variable manufacturing overheads cost per unit R24 Variable selling and administrative costs per unit sold R12 Fixed manufacturing overhead cost R696 000 Fixed selling and administrative cost R303 200 Additional information -- The total manufacturing costs per unit for the year ended 31 March 2020 amounted to R130, comprising R110 for variable manufacturing costs and R20 for fixed manufacturing costs. The total selling and administrative costs per unit for the same period amounted to R10. The first-in-first out method of inventory valuation is used. 2.2 Use the information provided below to calculate the following variances for May 2021. Each answer (9 marks) must indicate whether the variance is favourable or unfavourable. 2.2.1 Material quantity variance (3 marks) 2.2.2 Labour efficiency variance