19. The actual and standard direct materials costs for producing a specified quantity of product are as follows Actual: Standard: 50,000 pounds at RM5.00 The direct materials price variance is: 51,000 pounds at RM5.05 a. RM50 unfavourable b. RM2,500 unfavourable c. RM2,550 favourable d. RM7,550 unfavourable 20.Maya Sdn Bhd produced 4,000 units of product. Each unit requires 0.5 standard hour. The standard labor rate is RM12 per hour. Actual direct labor for the period was RM22,000 (2.200 hours x RM10 per hour). The direct labor time variance is: a. 200 hours unfavourable b. RM2,000 unfavourable c. RM4,000 favourable d. RM2,400 unfavourable