1. ABC PLC is a company which produces denims and it has manufactured and sold 10,000 denims during a period. Information relating to the direct labor cost and production time per unit is as follows: AH Per Unit SH Per Unit AR Per Hour SR Per Hour Direct Labor 0.50 Calculate; iv. Direct Labour rate variance 0.55 Rs. 12 V. Direct Labour Efficiency Variance vi. Total Direct Labour Variance Rs. 10 AH - Actual Hours, SH - Standard Hours, AR - Actual Hours, SR - Standard Rate