Sweet Revenge Chocolate Company produces fudge in large batches. One batch of fudge has the following standard costs and amounts:

Standard kilograms of sugar	100
Standard cost per kilogram of sugar	$1.90
Standard direct labour hours	2.0
Standard direct labour cost per hour	$18.00

Sweet Revenge Chocolate Company produced 400 batches of fudge in the most recent month. Actual input costs and per batch usage levels were as follows:

Actual kilograms of sugar used	102
Actual cost per kilogram of sugar	$2.10
Actual direct labour hours	1.8
Actual direct labour cost per hour	$17.50

Required:

a. Calculate the total material input rate variance.

b. Calculate the total material efficiency variance.

c. Calculate the total labour rate variance.

d. Calculate the total labour efficiency variance