Albert Manufacturing Company Manufactures a Single Product During the Month of October,6,000 Units Were Produced

Albert Manufacturing Company manufactures a single product.The standard cost of one unit of this product is:
$\begin{array}{|l|r|}\hline \text { Direct Materials: } 6 \text { metres at } \$ 1.50 & \$ 9.00 \\\hline \text { Direct Labour: } 1 \text { hour at } \$ 6.75 & \$ 6.75 \\\hline \text { Variable Overhead: } 1 \text { hour at } \$ 4.50 & \$ 4.50 \\\hline \text { Total Standard Variable Cost per Unit } & \$ 20.25 \\\hline\end{array}$
During the month of October,6,000 units were produced.Selected cost data relating to the month's production follow:
$\begin{array}{|l|r|}\hline \text { Materials Purcahsed: } 60,000 \text { metres at } \$ 1.43 & \$ 85,800 \\\hline \text { Material Used in Production: } 38,000 \text { metres } & \\\hline \text { Direct Labour: ? hours at } \$ ? \text { per hr } &\$ 41,925\\\hline \text { Variable Overhead Cost Incurred } & \$ 30,713 \\\hline \text { Variable Overhead Efficiency Variance } & \$ 2,250 \text { unfavourable } \\\hline\end{array}$
There was no beginning inventory of raw materials.The variable overhead rate is based on direct labour-hours.
Required:
a)(Appendix 10B)For direct materials,compute the price and quantity variances for the month,and prepare journal entries to record activity for the month.
b)(Appendix 10B)For direct labour,compute the rate and efficiency variances for the month,and prepare a journal entry to record labour activity for the month.
c)For variable overhead,compute the spending variance for the month,and prove the efficiency variance given above.