WhiteBlack \& Co operates a variance accounting system, producing a single product. For the month of January 2022, the company plan to produce and sell 10,000 units of a single product which has the following standard production unit cost details:- Currently the standard selling price of the product is RM180 per unit. However, in the last meeting it was discussed that the price needs to be revised. Actual results were as follows: Required 1. Calculate ALL variances and prepare and operating statement for the month ending 31 January 2022