The company uses absorption standard costing system

Modern Fittings (Pty) Ltd actually sold 4 800 aluminium doors in June 2020, achieving total turnover of R3 480 000. Actual production amounted to 5000 aluminium doors and the following actual costs were incurred during June 2020:

	Each product spent 9 minutes in the aluminium cutting process and 24 minutes in the assembling process. Direct labour rates were 10% less than the standard rate in the aluminium cutting department, whereas the standard rate was 20% less than the actual rate in the assembling department.

b) Direct materials price and usage variances for glass sheets.

c) Direct labour rate and efficiency variances for the aluminium cutting department.