Calculate the following variance from the information provided below. In each case also state whether the variance is favourable or unfavourable.

$1\mathrm{.}4\mathrm{.}1$ Material issue price variance

$1\mathrm{.}4\mathrm{.}2$ Material quantity variance

INFORMATION

Budgeted figures of Butterworth Manufacturers for Product A for April $2023$

Expected production $30000$ units

Standard material cost for each unit of Product A $12$ kg at R$20$ per kg

Actual figures of Butterworth Manufacturers for Product A for April $2023$

Production $28000$ units

Materials used in production $338800$ kg at a total cost of R$7114800$