Zara Burki, the GM of Burki Motor Lodge in Mount Colah has approached you for advice in variance analysis. Detailed review of accounting records shows the following: The budgeted wage rate was $17 per hour and the budgeted allowance for cleaning rooms was half an hour per room night sold. The actual average wage rate paid was $18 per hour and 5,360 hours were worked cleaning rooms in the quarter ended 30 September 2021 Room amenities were provided in guest bathrooms in small transparent plastic packs comprising shampoo, conditioner and a bar of soap. The lodge budgeted on each amenity pack costing $0.50 and the provision of one amenity pack per room night sold. It appears, however, that the rate of one pack per room night was exceeded as 12,840 amenity packs were issued from stock during the quarter. These amenity packs actually cost $0.40 each. Further information needed for variance analysis is as follows: Actual Rooms nights = 12220 Actual sales revenue = $1,148,680 Budgeted Rooms night = 10800 Budgeted sales revenue=1,080,000 Budgeted Labour hours = 6110. +6110.43 Required (15 marks) a. Calculate the room cleaning labour rate and efficiency variances b. Calculate the room amenity price and efficiency variances, c. Calculate the selling price and sales volume variances