Please do not copy the existing solution as I think its not complete and/or is wrong.

7.4 Antonio plc makes Product X, the standard costs of which are: Sales revenue 31 Direct labour (1 hour) (11) (10) (3) Direct materials (1 kg) Fixed overheads Standard profit The budgeted output for March was 1,000 units of Product X; the actual output was 1,100 units, which was sold for 34,950. There were no inventories at the start or end of March. The actual production costs were: Direct labour (1,075 hours) Direct materials (1,170 kg) 12,210 11,630 3,200 Fixed overheads Required: Calculate the variances for March as fully as you are able from the available information and use them to reconcile the budgeted and actual profit figures