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The following materials standards have been established for a particular product:     Standard quantity per unit of output 3

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The following materials standards have been established for a particular product:

 

 

Standard quantity per unit of output 3.6 metre

Standard price $10.20 per metre

 

The following data pertain to operations concerning the product for the last month:

 

Actual materials purchased 7,100 metres

Actual cost of materials purchased $68,515

Actual materials used in production 6,600 metres

Actual output 1,780 units

 

The following labour standards have been established for a particular product:

 

Standard labour hours per unit of output 2.8 hours

Standard labour rate $11.50 per hour

 

The following data pertain to operations concerning the product for the last month:

Actual hours worker 6,900 hours

Actual total labour cost $80,385

Actual output 2,300 units

 

Required:

 

a) What was the materials price variance for the month?

b) What was the materials quantity variance for the month? 

c) What was the labour rate variance for the month?

d) What was the labour efficiency variance for the month?