Quince Industries provided the following information about its standard costing system for 2019:

Standard Data		Actual Data
Materials	10 kg. @ RM4 per kg	Quantity produced	6,000 units
Labour	3 hours @ RM21 per hour	Materials purchased	75,000 kg for RM315,000
		Materials used	61,500 kg
		Actual labour hours	16,500 hours for RM330,000

Required:

Compute the followings:

(a) Material price variance. (3 marks)

(b) Material quantity variance. (3 marks)

(c) Labour price variance. (3 marks)

(d) Labour quantity variance. (3 marks)