(b) A company manufactures a single product at the rate of 25 units per direct labour hour. 660 direct labour hours were budgeted to be worked in a period during which 640 hours were actually worked and 16,390 units were manufactured. Required: Calculate the following ratios for the period:

(i) efficiency; (3 Marks)

(ii) capacity; (3 Marks)

(iii) production volume. (3 Marks)