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 companys 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.