$2\mathrm{.}2$

REQUIRED

Use the information given below to caloulate the following variances. In each case also state whether the variance is favourable or unfavourable.

$2\mathrm{.}2\mathrm{.}1$ Material quanifiy variance

$(3$ marks$)$

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

$(3$ marks$)$

$2\mathrm{.}2\mathrm{.}3$ Variable manufacturing overheads expenditure variance

$(3$ marks$)$

INFORMATION

Sona Manufacturers uses the standard costing system. The standards are as follows:

$\begin{array}{cc}\text{D}\text{i}\text{r}\text{e}\text{c}\text{t}\text{m}\text{a}\text{t}\text{e}\text{r}\text{i}\text{a}\text{l}& 3kg\text{@}R8\text{p}\text{e}\text{r}kg\\ \text{L}\text{a}\text{b}\text{o}\text{u}\text{r}& 5\text{h}\text{o}\text{u}\text{r}\text{s}atR100\text{p}\text{e}\text{r}\text{h}\text{o}\text{u}\text{r}\\ \text{V}\text{a}\text{n}\text{i}\text{a}\text{b}\text{l}\text{e}\text{m}\text{a}\text{n}\text{u}\text{f}\text{a}\text{c}\text{t}\text{u}\text{r}\text{i}\text{n}\text{g}\text{c}\text{v}\text{e}\text{r}\text{h}\text{e}\text{a}\text{d}\text{s}& R20\text{p}\text{e}\text{r}\text{l}\text{a}\text{b}\text{o}\text{u}\text{r}\text{h}\text{o}\text{u}\text{r}\\ \text{F}\text{i}\text{x}\text{e}\text{d}\text{o}\text{v}\text{e}\text{r}\text{h}\text{e}\text{a}\text{d}\text{s}& R30000\\ \text{N}\text{o}\text{r}\text{m}\text{a}\text{l}\text{p}\text{r}\text{o}\text{d}\text{u}\text{c}\text{t}\text{i}\text{o}\text{n}& 19000\text{u}\text{n}\text{i}\text{t}\text{s}\end{array}$

$\backslash$table$[[$Actual information for March $2024$:$],[$Direct material used,$61000$kg at R$7\mathrm{.}80$ per kg$],[$Labour$,98000$ hours at R$105$ per hour$],[$Variable manufacturing overheads,R$1862000],[$Fixed overheads,R$32000],[$Actual production,$20000$ units$]]$