10 Per unit 5 Perkg 8 Per unit 5 Per hour 2000 units 19000 45 Perkg 15000 hours 46 Per hour Twing are open an SWAIKILLA. A. Material and labour for product is follows Standard Material Required in kgs Material Price in OMR Labour Hours Labour Rate in OMR Actual Units produced Material used Material Price in OMR Labour Hours Labour Rate in OMR Required: Calculate 1. Material Quantity Variance (MOV) Material Price Variance (MPV) 3 Labor Rate Variance (LRV) 4 Labor Efficiency Variance (LEV) B. The variable production overhead datata product is as follows: Standard hours Standard rate in OMR Actual units produced Labour hours including idle time Idle time Achula variable cost in OMR Calculate the following variances: 1 The variable overhead total variance 2. The Variable production overhead Expenditure Variance 3 The Variable production overhead Efficiency Variance The Fed production overhead data of product is as follows: Budgeted units Expected time to produle 1 unit Budgeted fixed overheads in OMR Budpeted fixed overhead rate per hour OMR Budgeted fixed overhead rate per unit OMR Actual fixed overheads in OMR Actual units produced Actual hours worked Calculate the following: 1. The fixed overhead total variance 2. The fixed overhead expenditure variance 3. The fixed overhead volume variance The fixed overhead volume efficiency variance 5. The fixed overhead volume capacity variance 8 hours 9 per hour 2000 units 15500 hours 500 hours 140000 1900 units 3 hours 20000 33 per hour 10 per unit 21000 2000 nits 5800 hours