Ahmed Manufacturing LLC manufactures Product Q. The following data are available. DM (Standard/unit: 10 lb. at OMR5.40/1b.] OMR45 DL (Standard/unit: 0.5 hour at OMR30/hour Budgeted finished units 10,000 Budgeted units actually produced Actual DM used 98 055 lb. Actual DL hours used Machine Hours (MHs) (Actual) 8,900 Machine Hours (Budgeted) Variable Overhead per MH (Actual) 5.75 Variable Overhead per MH (Budgeted) Total Actual DL costs OMR124,350 Cost of DM purchased (Qty: 100,000 lb.) Note: DM: Direct Materials and DL: Direct Labor OMR15 8,950 4,400 8,960 5.53 OMR465,000 (b) 0) Compute the price and efficiency variances for both items of DM and DL. (15 Marks) c) Compute the Variable Overhead Spending and Efficiency Variance (in) Unrelated to the question above, compute the Fixed Overhead Spending and Production Volume Variance assuming that the yearly data for the total actual fixed overhead cost is OMR70,000 higher than the budgeted amount of OMR700,000 and budgeted production is 44,000 units higher than the actual production of 504,000