Tupperware Manufacturer is a manufacturing company that produces bottle for general use. During the actual activity were: Actual units of books produced were 325,000. The direct material purchased and used during the month were 2,730,000 kg at a total cost of $6,715,800. The direct labour worked a total of 520,000 hrs at a total wages of $6,318,000. The actual variable overhead incurred were $4,186,000 The standard costs for 1 unit of bottle is as follows: The direct materials required per unit is 8 kg at a cost of $2.50 per kg. The direct labour required per unit is 1.5 hrs at rate of $12.00 per hour and the variable overhead required per unit is 1.5 DLH at variable rate of $8.00 per direct labour hour Overheads are allocated on the basis on direct labour hour Required: (a) Calculate the following variances: (1) (ii) (111) Direct material price, quantity and total variances Direct labour price, quantity and total variances Variable overhead spending, efficiency and total variances