Use the information given below to calculate the following variances. In each case also state whether the variance is favourable or unfavourable. 2.2.1 Material quantity variance (3 marks) 2.2.2 Total labour variance (without using the labour rate and efficiency variances) (3 marks) 2.2.3 Variable manufacturing overheads expenditure variance (3 marks) INFORMATION Sona Manufacturers uses the standard costing system. The standards are as follows: Direct material 3 kg @ R8 per kg Labour 5 hours at R100 per hour Variable manufacturing overheads R20 per labour hour Fixed overheads R30 000 Normal production 19 000 units Actual information for March 2024: Direct material used 61 000 kg at R7.80 per kg Labour 98 000 hours at R105 per hour Variable manufacturing overheads R1 862 000 Fixed overheads R32 000 Actual production 20 000 units