1. The standard cost and the actual result of the operation for Mesra Riang Sdn Bhd is presented below: Output Direct Material : XXX : YYY Direct Labour Standard 6,500 units 4 kg @ RM0.50/kg 4.5 kg @ RM0.80/kg 5 hours @ RM10/hour Actual 6,000 units 10,200 kg @ RM0.40/kg 11,500 kg @ RM1.00/kg 20,300 hours @ RM8.00/hour Required: Calculate the variance. (1) Material price variance (11) Material usage variance (111) Labour rate variance (iv) Labour efficiency variance