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#2 (20 Marks) Actual Direct Materials QTY 475,250.00 Price 1.50 Budgeted 455,750.00 1.30 Direct Labour Hours 45,500.00 42,300.00 Rate/Hour 25.00 26.00 Required 1. Prepare rate

#2 (20 Marks) Actual Direct Materials QTY 475,250.00 Price 1.50 Budgeted 455,750.00 1.30 Direct Labour Hours 45,500.00 42,300.00 Rate/Hour 25.00 26.00 Required 1. Prepare rate and efficiency variance analysis for direct materials (6 marks) 2. Comment on the results in #1 (4 marks) 3. Prepare rate and efficiency variance analysis for direct labour (6 marks) 4. Comment on the results in #3 (4 marks)

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