(5 Marks/ Markah) (d) DRS Manufacturing has the following standards for one of its products: (DRS Manufacturing mempunyai standad berikut untuk salah satu produknya: Table 9: Production Costs (Jadual 9: Kos-kos Pengeluaran Direct materials (2 meter @ RM5) Direct labor (0.5 hour @ RM10) RM10 RM5 During the most recent year, the following actual results were recorded: [Pada tahun terakhir, hasil sebenar berikut direkodkan:) Table 10: Production Costs Jadual 10: Kos-kos Pengeluaran Production Direct materials (11.750 meter purchased and used) Direct labor (2.900 hours) 6,000 units RM61,100 RM29.580 Required: Dikehendaki:) (i) Interpret the materials price and usage variances. Tafsirkan varian harga dan penggunaan bahan-bahan) (3 Marks/ Markah) (ii) Interpret the labor rate and efficiency variances Tafsirkan varian kadar buruh dun kecekapan./