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8. Roseberry Ltd makes a single product and has the following budgeted information: Budgeted production 1,000 units Budgeted labour hours 3,000 hours Budgeted labour cost

8. Roseberry Ltd makes a single product and has the following budgeted information: Budgeted production 1,000 units Budgeted labour hours 3,000 hours Budgeted labour cost $15,000 Actual results: Output 1,100 units Hours paid for 3,400 hours Labour cost $17,680 Required: Calculate labour total, price and efficiency variances ( 15 i )

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