Kathryn Ltd produces one product, the Kath. The budgeted sales for each unit of Kath in April 2014 were 4200 units at a price of $26. The actual sales were 4280 units at a price of $25.50. The standard direct costs for each unit of Kath were as follows: 

2.5 metres of material at $3.90 per metre. 

1.5 hours of direct labour at $6.50 per hour. 

During Apri 2014, Kathryn Ltd produced 4400 units of Kath, the budgeted production was 4200 units. Production costs were as follows: 

Direct material: 11 660 metres at 3.85 per metre. 

Direct labour: 7700 hours at $6.35 per hour. 

Required

Calculate the following variances for Kathryn Ltd for April 2014: 

a. Direct material price variance 

b. Direct material usage variance 

c. Direct labour rate variance 

d. Direct labour efficiency variance 

e. Sales volume variance 

f. Sales price variance.