1a, Last month 76,000 Kgs of direct material were purchased and 71,000 Kgs were used. If the actual purchase price per Kg was Rs.0.50 more than the standard purchase price per Kg, then what would be the materials price variance?

1b, Bilal Company has a direct labor standard of 15 hours per unit of output. Each employee has a standard wage rate of Rs.140 per hour. During March, employees worked 15,000 hours. The direct labor rate variance was Rs.91,700 favorable, the direct labor efficiency variance was Rs.154,000 unfavorable. What was the actual labor cost?

1c,Abdullah Shoaib Company applies overhead based on direct labor hours. The variable overhead standard is 10 hours at Rs.3.50 per hour. During October, Abdullah Shoaib Company spent Rs.157,600 for variable overhead. 62,800 labor hours were used to produce 4,800 units. What was the variable overhead rate variance?