Units produced Material (in kg) Material costs ($) Direct Labour Costs (in $) Direct Labour (in hours) Variable Overhead (in $) Fixed Overhead (in $) Budget 6,000 6,000 192,000 180,000 9,000 90,000 144,000 Actual 5,000 5,300 See below 176,400 8,400 100,000 135,000 Additional Information: Materials Purchased: 5,300 kg for $174,900 Material Inventory: Beginning = zero, Ending = 100kg 30. Material Price Variance is closest to: A. 2,200 U B. 5,300 U C. 5,300 F D. 8,500 U E. 8,500 F 31. Material Quantity Variance is closest to: A. 6,400 U B. 6,400 F C. 9,600 U D. 9,600 F E. 12,400 U 32. Labour Rate variance is closest to: A. 6,200 U B. 6,200 F C. 8,400 U D. 8,400 F E. 18,000 U 33. Labour Efficiency variance is closest to: A. 10,000 U B. 12,000 U C. 14,000 U D. 16,000 U E. 18,000 U 34. Fixed overhead rate variance is closest to: A. 9,000 F B. 15,000 U C. 15,000 F D. 24,000 U E. 24,000 F 35. Fixed Overhead production volume variance is closest to: A. 9,000 F B. 15,000 U C. 15,000 F D. 24,000 U E. 24,000 F