11 Question 2 A Define BUDGET and list six purposes of budgeting (8 Marks) B. Product P234 has a standard direct labour cost per unit of 05 hours 12 per direct labour hour = 6 per unit During December 3,000 units were manufactured These took 1,400 hours to make and the direct labour cost was 16,200 Calculate for the month 1. The total direct labour cost variance 2 The direct labour rate variance 3. The direct labour efficiency variance (12 Marks) Fill in your answer here Format BIU * * 11 5. X