You have been given the following information about ALG Co. Ltd., which uses a standard cost system in accounting for its one product:

1.In the month of November 2020, 4,770 units were produced.2.The annual overhead budget includes $745,500 for variable and $1,043,700 for fixed overhead items. Budgeted production for the year is 49,700 units. Overhead is applied based on direct labour hours.3.The materials standard per unit is 20 litres at $1 per litre.

4.The direct labour standard per unit is 3 hours at $9.00.5.The actual price paid for material was $0.98.6.The actual direct labour rate was $9.50.7.Actual fixed overhead costs totalled $89,000.

8.The following variances have already been calculated:

Materials price600FMaterials quantity1,720ULabour rate

7,000UVariable overhead spending

1,960U

Calculate the quantity of material purchased.

Quantity of material purchased

litres

Calculate the quantity of material used.

Quantity of material used

litres

Calculate the actual direct labour hours worked.

Actual hours worked

hours

Calculate the labour efficiency variance.

Labour efficiency variance

$

Favourable

Unfavourable