A limited company operates a system of standard costing. The following information is available for the month of July 2015 1. Actual cost data ksh. Direct material purchased (36000kgs) 1,890.000 Direct wages (6800 hours) 2,210,000 Variable production overheads 620,000 Fixed production overheads 1,880,000 Output during the period was 3500 units of the product The standard production units were budgeted at 4800 units The standard cost data per unit is as follows: Direct materials purchased (sh 500 per kg) 500 Direct wages (2 hours) 600 Variable production overheads 200 Fixed overhead overheads 400 Total 1700 5. Labour records show 6200 hours were worked 600 hours were recorded as idle time due to machine breakdown Required: i) direct material cost. ii) labour cost variance iii) variable overheads cost variance iv) fixed overhead expenditure variance