The Zurich Chocolate Company uses standard costs and a flexible budget to control its manufacture of fine chocolates. The purchasing agent is responsible for material price variances, and the production manager is responsible for all other variances. Operating data for the past week are summarized as follows: 

1. Finished units produced: 4,000 boxes of chocolates. 

2. Direct materials: Purchased and used, 2,150 kilograms of chocolate at 15.5 Swiss francs (CHF) per kilogram; standard price is 16 CHF per kilogram. Standard allowed per box produced, 0.5 kilogram. 

3. Direct labour: Actual costs, 6,400 hours at 30.5 CHF, or 195,200 CHF. Standard allowed per box produced, 1.5 hours. Standard price per direct-labour-hour, 30 CHF. 

4. Variable manufacturing overhead: Actual costs, 69,500 CHF. Budget formula is 10 CHF per standard direct-labour-hour.

Compute the following: 

1. 

1. Materials purchase-price variance 

2. Materials quantity variance 

3. Direct labour price variance

4. Direct labour quantity variance 

5. Variable manufacturing-overhead spending variance 

6. Variable manufacturing-overhead efficiency variance 

2. 

1. What is the budget allowance for direct labour? 

2. Would it be any different if production were 5,000 boxes?