$2\mathrm{.}2$

REQUIRED

Use the information given below to calculate the folowing variances. In each case aloo stare wheter the variance is favourable or urfavoursble.

$2\mathrm{.}2\mathrm{.}1$ Material quantity veriance

$(3$ marks$)$

$2\mathrm{.}2\mathrm{.}2$ Total labour variance $($without using the lsbour rate and efficiency variances$)$

$(3$ marks$)$

$22\mathrm{.}3$ Variable manufacturing overhesds expenditure variance

$(3$ marks$)$

INFORMATION

Sona Manutacurers uses fre standard costing system. The standends are as follows:

$\backslash$table$[[$Dinect maberial,$3kg$ G Rill per kg$],[$Labour$,5$ hours at R$100$ per hour$],[$Varlable manuhacturing overheads,R$20$ per labcur hour$],[$Fixed overheads,Ra$0000],[$Normal production,$19000$ units$]]$

$\backslash$table$[[$Actual informsbion for March $2024$:$,],[$Direct material used,$61000kg8$t R$7.$ B$0$ per kg$],[$Labour$,98000$ hours at Rt$06$ per hour$],[$Variable menudacturng oveteads,F$1362000],[$Fixed overheads,F $32000],[$Actual production,$20000$ units$]]$