XYZ Plc makes product. They planned to produce and sell 35,000 units of X in June 2021. By the end of June, they had sold 38,000 units. The following information provides more information about their budgeted and actual performance for the month of June. Budget '000 3,070 Actual '000 3,060 Sales revenue 1,200 850 Variable costs: Materials Labour Distribution Total variable costs Contribution 150 1,205 860 155 2,220 840 2,200 870 Fixed costs: Admin costs Rent Total fixed costs Total costs Profit 50 120 170 2,370 700 55 90 145 2,365 695 a) Calculate all appropriate variances