8. The following information relates to questions 8 and 9. Armando's Airline Meals plans to produce 100,000 meals per month and sell them at 3.50 each. The budgeted variable cost for each meal is as follows: Direct materials Direct labour 1.00 0.50 Note 0.5kg @2 per kg 3 minutes@10 per hour 15 per hour Variable overheads 0.75 Their actual revenues and variable costs last month were: per unit Note Sales 396,000 I 110,000 units@3.60 Direct materials 118,000 54,000 kg Direct labour 53,000 5,200 hours Variable overheads 87,000 What was the actual total contribution for the month? a) 125,000 b) 138,000 c) 200,000 d) 350,000 9. What was the direct materials variance for the month? a) 2,000 favourable materials usage and 10,000 favourable materials price b) 2,000 adverse materials usage and 10,000 favourable materials price c) 2,000 favourable materials usage and 10,000 adverse materials price d) 2,000 adverse materials usage and 10,000 adverse materials price