Preble Company manufactures one product. Its variable manufacturing overhead is applled to production based on direct labour$-$

hours, and its standard costs per unit are as follows:

The company planned to produce and sell $19,000$ units in March. However, during March the company actually produced and

sold $24,000$ units and incurred the following costs:

a$.$ Purchased $160,000kg$ of raw materlals at a cost of $$7\mathrm{.}20$ per $kg.$ All of this material was used in production.

b$.$ Direct labour: $60,000$ hours at a rate of $$15$ per hour.

c$.$ Total varlable manufacturing overhead for the month was $$336,600.$

Q$1$

a$.$ What is the materials price variance for March

b$.$ What is the materials quantity variance for March

c$.$ What is the labour rate variance for March

d$.$ What is the labour efficiency variance for March

e$.$ What is the variable overhead spending variance for March

f$.$ What is the variable overhead efficiency variance for March