At the beginning of the year, Sunshine Sdn. Bhd. had the following standard cost sheet for one of its best selling product, Sunflower RM Direct materials (5 kg at RM7per kg) 35 Direct labour (3 hours at RM12 per hour) 36 Standard prime cost per unit 71 The actual results for the year are as follows: Units produced Materials purchased Material used Direct labour 80,000 units 425,000 kg at RM7.15 per kg 400,000 kg 240,000 hours at RM12.60 per hour c) Compute the labour rate variance. Explain your answer. d) Compute the labour efficiency variance. Explain your