Southridge Jam Co. is a social enterprise that makes small-batch jams and jelly in Niagara, Ontario. The company supports people transitioning out of homelessness by providing job skills, community, and a sense of purpose. Based on the most recent data, the standard variable and fixed manufacturing costs for producing the signature jar of blueberry-lavender jam are as follow:

Standard Quantity/Hours

Standard Price/Rate

Direct materials

0.45 kilograms

$11.00 per kilogram

Direct labour

1.75 hours

$15.50 per hour

Variable manufacturing overhead

1.30 hours

$2.20 per hour

Fixed manufacturing overhead

1.50 hours

$0.60 per hour

In August 2020, the company's bookkeeping records showed the following:

Product: Blueberry-Lavender Jam

Number of jars

1,850

Costs:

Direct materials purchases

852 kilograms

$10.25/kg

Direct labour

3,305 hours

$15.80/hr

Variable overhead

total of

$5,350.00

Fixed overhead

total of

$1,665.00

Instructions

(a)Compute the total overhead variance.

(b)Compute the direct material price and quantity variance.

(c)Compute the direct labour rate and efficiency variances.