Ahmed Manufacturing LLC manufactures Product Q. In the previous month of September 2020, the company budgeted to manufacture and sell 3,300 Product Q at a variable cost of OMR74 per unit and total fixed costs of OMR45,000. The budgeted selling price per unit was OMR110. Actual results in that month were 2,600 units manufactured and sold at a selling price per unit of OMR112. The actual total variable costs were OMR229,600 and the actual total fixed costs incurred were OMR50,000. Ahmed Manufacturing LLC manufactures Product Q. The following data are available. DM (Standard/unit: 10 lb. at OMR4.50/1b.] OMR45 DL [Standard/unit: 0.5 hour at OMR30/hour] OMR15 Budgeted finished units 10,000 Budgeted units actually produced 9,580 Actual DM used 98,055 lb. Actual DL hours used 4,950 Machine Hours (MHs) (Actual) 9,000 Machine Hours (Budgeted) 9,800 Variable Overhead per MH (Actual) 5.50 Variable Overhead per MH (Budgeted) 5.25 Total Actual DL costs OMR154,350 Cost of DM purchased (Qty: 100,000 lb.) 456,000 Note: DM: Direct Materials and DL: Direct Labor (c) 0 Discuss the possible reasons for an unfavorable direct manufacturing labor efficiency variance m) Explain how Variance analysis could form the basis of continuous operational improvement in Ahmed Manufacturing LLC. Are the Variable Cost Efficiency Variance and Variable Overhead Efficiency Variance the same or different? Explain