Popi Limited uses the standard costing system.

The standards for Product A are as follows:

• Material 8 KG at R5.30 per KG
• Labour 8 Hours at R100 an hour
• Variable Overheads R40 per labour hour
• Fixed Overheads R50000
• Normal Production 29000 per month

Actual information for the month of May 2021 is:

• Material 182000KG at R6.20 per KG
• Labour 198000 hours at R73 per hour
• Variable overheads R35 per hour of labour
• Fixed overheads R31200
• Production 25000 units

Required

4.2.1 Calculate the material quantity variance. (2 marks)

4.2.2 Calculate the variable manufacturing overhead efficiency variance. (2 marks)

4.2.3 Fixed manufacturing overhead volume variance. (3 marks)