PORSH Ltd produces a standard product. It has decided to introduce a standard cost system to control cost. To motivate workers to improve productivity, the management has also decided to introduce an incentive scheme under which employees are paid extra of the standard cost of materials and labour saved. The following are the details of the standard cost of the product.

Standard Cost per Unit

Particulars	Amount (GH)
Direct material: 10kg @GH11 each	110
Variable Overheads: 2 hours @ GH5 each	10
Fixed Overheads based on a budgeted output of 1,000 units	25
Direct labour: 2 hours @GH9 each	18
Total standard cost per unit	163
Selling price per unit GH200

During June 2021, 9500 units of the product were manufactured and sold incurring the following actual cost:

Particulars	Amount (GH)
Direct material 94,500kg	992,250
Direct labour 23,750 hours	225,625
Variable overheads 23,750 hours	106,875
Fixed overheads	250,000
Total cost	1,574,750
Net profit	515,250
Sales	2,090,000

Required:

Calculate the following:

1. Total material cost variance
2. Material price variance
3. Material usage variance
4. Total labour cost variance
5. Labour rate variance
6. Labour efficiency variance
7. Total variable overhead cost variance