1 [SOALAN 1] Doodle Company. makes a single product which has the following standards [Syarikat Doodle membuat sebuah produk tunggal yang mempunyai standard seperti berikut: Direct materials [Baban langsung]: 2 kilograms at RM4.30 per kilogram Direct labor [Buruh langsung]: 3 hours [jam] at RM6 per hour [jam] Variable manufacturing overhead [Overhead pengeluaran berubah]: RM19.50 per unit of output At the beginning of June there were no inventories. The following data pertain to June's operations [Pada awal bulan June tiada baki inventori. Data berikut berkaitan dengan operasi bulan, Jun]: Direct labor was RM820,500 for 147,000 hours worked [Buruh langsung adalah RM820,500 untuk 147,000 jam burubl Direct material purchases were 110,000 kilograms for RM485,000 [Rembelian baban langsung. adalah 110,000 kilogram pada harga RM485,000]. Actual variable manufacturing overhead was RM986,000 [Overhead pengeluaran berubah sebenar adalah RM986,000]. 92,000 kilograms of direct materials were used [92,000 kilogram baban langsung telah digunakan]. The company sold 42,000 units at RM130 each [Syarikat meniual 42,000 unit pada barga RM130 setian satul 46,000 units were produced during the year [46,000 unit telah dikeluarkan sepanjang tahun tersebut. Required [Dikehendakil: a. Determine the direct material price and quantity variances [Dapatkan varians barga dan varians kuantiti baban mentahl [10M] b. Determine the direct labor rate and efficiency variances [Dapatkan varians kadar, dan varians kecekapan buruh langsung) [10M] c. Explain the reason why the direct material total variance cannot be determined in situation like this [Terangkan sebab jumlah varians baban mentah tidak boleh dipastikan dalam situasi seperti in].[SM]