312 per direct law per unit of output 12 Question 4 nk Company uses a standad cost system to control its production costs. For 2009 the company reported the following operating de Uniss produced (nctual) 22,000 Master production budget Direct materials $ 60,000 Direct labour $160,000 Owochend $ 180,000 Standaril cost per unit Direct materials $1.60 5l per unit of output Direct labour $16 per hour. Variable overhead Actual costa Direct material purchased andmed $183,600 (100.000 km) Direct Inbow $160,000 (10,700 hours) Overlead $201.000 (32% is fixed Variable overhead is applied on the brais of direct labour-hours. Ragured Calcule the following verances: Direct material price and quantity variances 4 b Direct labour rate and efficiency variances. 6. Variable overhead spending and efficiency various 4