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 R2.2)

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.