Standard cost per steel pipe R

Direct material $1100$ kg $\backslash$times R$50$ per kg $55000$

Direct labour

$1500$ hours $\backslash$times R$105$

per hour $157500$

Variable production overheads $($varying with

hours worked$)$

$1500$ hours $\backslash$times R$30$ per

hour $45000$

Variable selling costs $30000$

Budgeted selling price per steel pipe $($unit$)450000$

During March $100$ units $($steel pipes$)$ were manufactured and sold.

Actual results per steel pipe Total $($R$)$

Cost of direct material $1050$ kg $\backslash$times R$55$ per kg $5775000$

Cost of direct labour

$1510$ hours $\backslash$times R$100$ per

hour $15100000$

Variable production

overheads

$4681000$

Variable selling costs $3005000$

Sales revenue $46000000$

Calculate the direct material quantity variance.

Calculate the direct labour rate variance.

Calculate the direct labour efficiency variance

Calculate the variable production overhead rate variance

Calculate the variable production overhead efficiency variance

Calculate the selling price variance.

Calculate the variable selling costs spending variance.