Sunrise Company uses a standard cost system for its single product in which variable overheads are applied based on direct labour hours. The following information is given:

Standard costs per unit:

Raw Materials (1.5 grams x R16 per gram	R24.00
Direct labour (0.75 hours x R8 per hour	R6.00
Variable Overhead (0.75hours x R3 per hour	R2.25

Actual performance for the current year:

Units Produced	22 400 units
Purchases of raw materials (21000 grams xR17 per gram)	R357 000
Raw materials used	33 400 grams
Direct labour (16 750 hours x R8 per hour)	R134 000
Variable overhead cost incurred	R48 575

Required:

Compute the following variances for raw materials, direct labour, and variable overhead, assuming that the price variance for materials is recognized at point of purchase:

a. Direct materials price variance.

b. Direct materials quantity variance.

c. Labour rate variance.

d. Labour efficiency variance.

e. Variable overhead rate variance.

f. Variable overhead efficiency variance.