Question $5$

In April $2020$ the following data applied:

Standard cost card for one cake $($not adjusted for the organic ingredient change$)$

The budget for production and sales in April was $50,000$ cakes. Actual production and

sales was $60,000$ cakes in the month, during which the following occurred:

Required:

Calculate the material price and material usage variances for April.

$($Total: $12$ marks$)$