Adbir Corporation produces jewelry container for Colmar Jewelry. The company produces their product in their small-scale production plant. The following information relates with standard requirement for each unit of the container. Direct materials Direct labor Variable overhead 2kg @ RM6.00 per kg 5 hours @ RM4.00 per hour 5 hours @ RM3 per hour The production of the product had a budgeted fixed overhead of RM570,000 per annum. Overhead were absorb based on direct labor hours with monthly budgeted production unit of 1,900 units. Actual data for production in March 2021 was recorded as follows: 0 The direct materials recorded and charged to production are 4,900kg at RM6.20 per kg. (i) Direct labor involved in the production was paid RM4.50 per hour. A total of 9,800 hours was recorded for the job. (i) Variable overhead incurred was RM29,500 and fixed overhead is RM47,000. (iv) Jewelry container produced are 2,000 units. Required: Calculate the following variances for March 2021 and indicate whether each of it is favourable (F) or adverse (A). (a) Direct material price. (3 marks) (b) Direct material usage. (3 marks) (c) Direct labour rate. (3 marks) (d) Direct labour efficiency. (3 marks) (e) Variable overhead expenditure. (3 marks) (1) Variable overhead efficiency. (3 marks) (g) Fixed overhead efficiency. (3 marks) (h) Fixed overhead expenditure. (4 marks)