Trafalgar Producers Limited operates a standard costing system, which provides the company with cost information that is vital to its budget preparation each period. One of the products produced by the company is "Work Right." At the end of September 2017, the following information was extracted from the company's records: Standard cost card Details $ Direct raw materials 20 litres @ $40 each 800 Direct labour 3 hours @ $150 per hour 450 Total 1,250 Actual results for month are: Opening inventories of raw materials 20,000 litres Production 5,000 units Direct raw materials purchased 90,000 litres at a cost of $3,420,000, and direct labour 15,200 hours at a cost of $2,219,200. Variance Analysis Worksheet 3 Closing inventories of raw materials 8,000 litres Required: a) Calculate the direct raw materials price variance b) What was the direct raw materials usage variance for the month? c) Determine the difference between the budgeted labour cost and the amount that was actually paid for September 2017. d) Calculate the direct labour efficiency variance. (Ctrl)