Tjiro $($Pty$)$ Ltd manufactures a single product called Mofheti. The budgeted material costs for each Mofheti are as follows:

$2$ kgs of material Z at P$100$ per kg

Actual results

Output: $1,000$ units of Mofheti

Material bought and used: $2,200$ kgs

Total Material costs: P$209,000$

You are required to calculate for Tjiro the following variances; i$)$ Material price variance ii$)$ Material usage variance and iii$)$ the direct material total variance