Weber Ltd. Produces a range of products, including a portable charger. They began operations at the beginning of the current year, uses a standard cost system. The standard costs for a portable charger produced for cell phones are provided below

Direct materials	0.5 kg @ $1	$0.5
Direct labour	1hr @ $11	$11
Variable overhead	1hr @ 1	$1
Fixed overhead	1hr @ $0.5	$0.5
Budgeted unit cost		$13
Total budgeted fixed overhead cost		$17,000

There were no changes in any inventory account during this period. The companys actual data of production and costs are provided below:

Direct materials	18,000 kgs	$17,280
Direct labour	39,000 hrs	$420,000
Variable factory overhead		35,600
Fixed factory overhead		$15,000
Actual units produced and sold		34,500

Using the above information, answer the following questions:

1. What is the amount of direct material efficiency variance?
2. Is the direct material efficiency variance favourable or unfavourable?
3. What is the amount of the direct material flexible budget variance?
4. Is the direct material flexible budget variance favourable or unfavourable?
5. What is the amount of the direct labour price variance?
6. Is the direct labour price variance favourable or unfavourable?
7. What is the amount of the total variable overhead variance, also called the variable overhead flexible budget variance?
8. Is the total variable overhead variance, also called the variable overhead flexible budget variance, favourable or unfavourable?
9. What is the amount of the fixed overhead budget variance, also called the fixed overhead spending variance?
10. Is the fixed overhead budget variance, also called the fixed overhead spending variance, favourable or unfavourable?
11. What is the amount of the production volume variance, also called the fixed overhead volume variance?

xii. Is the production volume variance, also called the fixed overhead volume variance, favourable or unfavourable?