Solo Master food manufactures, named 89C52 and the company uses a standard costing system. The following information relates to the month of February 2021. The standard cost card of 89C52 is shown in the table below.

Table: Standard cost details

Cost	Description	Per Unit ($.)
Direct material	2 kg @ $225/- per kg	450
Direct labour	2 hours @ $100/- per labour hour	200
Variable cost	4 hours @ $75/- per labour hour	300
Fixed production overhead	4 hours @ $150/- per machine hour	600
Total standard cost		1,550
Selling Price		2,100

Budgeted production and budgeted fixed production overhead for the month of September are 1,000 units $575,000 respectively. The company produced 950 units of IC40 during the month of February 2021 and the actual cost details for the same month are shown in the table below.

Table: Actual cost details

Cost	Description	Rs.
Material cost	2,100 kg @ $220/- per kg	462,000
Direct labour	2,375 hours @ $105/- per hour	249,375
Variable overhead		356,250
Fixed production overhead		522,500

Calculate the following variances:

1. Direct Material Usage Variance.
2. Direct Material Price Variance.
3. Direct Labour Efficiency Variance.
4. Direct Labour Rate Variance.
5. Fixed overhead expenditure variance