Read the scenario below and answer the questions that follow: Trufoam Ltd manufactures mattresses and uses a standard costing system. The following information relates to production and sales for the product line, Sleepwell for the month of April: Budget Actual Sales 4 000 units 3 800 units Sales price R 1 400 R 1 450 Materials used: Material A 2kg per unit 8 100kg Material B 4m per unit 16 700m Material price Material A (per kg) R 50 R 52 Material B (per m) R 100 R 104 Labour hours 1 hour per unit 3 840 hours Labour rate per hour R 500 R 450 6.1 Prepare a statement showing the budgeted and actual gross profit for the month of April. (10 marks) 6.2 Calculate each of the following variances: 6.2.1 Sales price variance 6.2.2 Sales volume variance 6.2.3 Materials price variance 6.2.4 Materials usage variance 6.2.5 Labour rate variance 6.2.6 Labour efficiency variance (12 marks)