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Toronto Ltd. manufactures tape measures for large retail stores. The standard costs for a dozen tape measures are as shown below: Direct materials 24 m x $2.00 per metre = $48.00 Direct Labour 3 hrs x $12 per hour = $36.00 Du ring February, Toronto Ltd. worked on three separate orders of tape measures. Job cost records for the month disclose the following: Materials used Lot Dozens in lot (m) Hours worked 2402 1,000 24,100 2,980 2403 1,500 36,150 5,130 2404 2,000 48,200 2,890 You have been able to gather the following information: 0 Toronto Ltd. purchased 110,000 m of material during February at a cost of $242,000. 0 The payroll department reported that production employees were paid $12.50 per hour 0 There was no beginning WIP. During February, Lots 2402 and 2403 were completed and all materials were issued for lot 2404 which was 60% complete in terms of labour. 0 Toronto Ltd. applies fixed and variable overhead based on machine hours. Below are the results for Toronto Ltd. for the month of February: 0 Normal activity in machine hours 40,000 0 Flexible budget variable overhead per machine hour $2.80 0 Actual variable overhead cost incurred $117,000 0 Actual fixed overhead cost incurred $302,100 0 Variable overhead cost applied to production $117,600 0 Variable overhead efficiency variance (unfavourable) $8,400 0 Fixed overhead budget variance (unfavourable) $2,100 Reguired Calculate the following: 1) The material price and quantity variance 2) The labour rate and efficiency variance 3) The variable overhead spending and efficiency variance 4) The fixed overhead budget variance and volume variance