Birtles plc manufactures a single product. The budgeted costs per unit for the month of April 2021

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Birtles plc manufactures a single product. The budgeted costs per unit for the month of April 2021 were:

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Anticipated production for April 2021 was 10,000 units.
The actual results for April 2021 were:

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The actual costs were based on production of 9,000 units.
Calculate the labour and materials variances.

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