The budgeted and standard data for a product include the following:

Direct Labour

Ten employees work a 45 hours week. Standard rate of pay is $ 4 per hour. Output per hour is 40 Kg of product.

Direct Materials

Material	. Quantity ( Kg)	Price per Kg ( $)
X	60	2.00
Y	40	1.00
Z	100	1.40

From this standard mix, 180 kg of product are expected.

Actual data for the first week in September were as follows.

Hours of worked	45 Hours
Rate of Pay	$4 per hour
Overhead incurred	$5,400
Output	1,980 kg

Production and consumption of materials were as follows

Material	Quantity (Kg)	Price per kg $
X	700	1.80
Y	440	1.10
Z	1,120	1.30

REQUIRED

a) Calculate the following direct material variances for each material:

1. (i) Total

2. (ii) Price

3. (iii) Usage

4. (iv) Mix

5. (v) Yield

(b) Calculate the direct labour efficiency variance.