5. Lim Bhd manufactures plastic storage boxes. The materials are purchased as large sheets of plastic ready for pressing into shape. Actual results for the year ended 31 March 2020 were as follows: RM RM Sales 190,000 Raw materials 89,100 Direct labour 33,000 (122,100) Contribution 67,900 Additional information . There was no opening or closing stocks of boxes. . The budget and standard cost details for the year ended 31 March 2020 were: budgeted sales of boxes would be: 24 000 at RM10 each; - each box would require 1.4 my of plastic at RM3.20 per m . each box would require 10 minutes of direct labour time paid at RM8.40 per hour. . The actual results for the year ended 31 March 2020 showed: 20,000 boxes were made and sold; 27,000 m of plastic was used; 4,000 hours of direct labour time were used Required: a. Calculate the: i. sales volume variance; sales price variance; and total sales variance; ii. raw materials usage variance; raw materials price variance; and total raw materials variance; iii. direct labour efficiency variance; direct labour rate variance; and total direct labour variance. b. Using the original budgeted figures, prepare a statement showing the budgeted contribution