Zoom Limited has implemented a new standard costing system. Relevant data for the month of March 2020 are detailed below: Standard data Sales and production 6,000 units Selling price per unit $ 150 Material Cost: 7.5 Kg @ $8 per Kg $ 60 Labour cost: 4.75 hours @ $8 per hour $ 38 Actual results for March 2020 Production 5,900 Sales 5,700 Sales revenue $ 873,200 Material cost 48,000 Kg costing $ 8.25 $ 396,000 Labour cost 28,250 hours @ 7.80 per hour $ 220,350 REQUIRED (a) Calculate the following variances. (Your answer should clearly state whether it is adverse (A) or favourable (F). (i) Sales price (ii) Sales Volume (iii) Material Price (iv) Material Usage (v) Labour Rate (vi) Labour Efficiency