The following information was extracted from the accounting records of Alpha Enterprises for the month ended 31 March 2022: Additional information The variable manufacturing cost per unit and total manufacturing cost per unit of the finished goods on 01 March 2022 was R21.60 and R26.20 respectively. 2.2 Use the information provided below to calculate the following manufacturing variances for March 2022. Note: Each answer must state whether the variance is favourable or unfavourable. 2.2.1 Labour rate variance ( 2 marks) 2.2.2 Labour efficiency variance ( 2 marks) 2.2.3 Variable overheads efficiency variance ( 2 marks) 2.2.4 Variable overheads expenditure variance ( 2 marks)