The Porta company specializes in the production of metal accessories for the manufacture of furniture. It produces in particular door hinges. The methods office and the accounting departments have made it possible to collect the following data concerning the production of a hinge for the next six months:

- Steel: 0.1 kg at 12 euros per kilo

- Direct labor: 30 minutes at 20 euros per hour

- Workshop costs: unit of work: the hour of direct labor Workshop charges are made up of 5,000 euros in fixed charges and 1 euro in variable charges per unit of work. This workshop is equipped for normal activity of 1,000 hours per month. During the month of February, the company produced 1,800 hinges. The accounting departments have determined the actual production cost for February: - consumption of raw materials: 185 kg at 11 euros per kg - direct labour: 850 hours at 21 euros per hour - workshop costs: 5,700 euros The comparison of the real and pre-established costs of the real production brings out the following differences: Differences calculated on each element of the cost of a product

-Materials 125

-MOD 150

-Workshop 300

Total -25

Explain, comment on and break down these discrepancies based on the information available to you.