B. Abeer Industries LLC is a washing powder producing company. It has two departments, namely Department-A and Department-B. The following labour cost information extracted from the cost records of Abeer Industries LLC are given to you. Particulars Department A Department B Actual direct wages OMR 2,000 OMR 1,800 Standard hours produced 8,000 6,000 Standard rate per hour 30 baisa 35 baisa Actual hours worked 8,200 5,800 The management of Abeer Industries LLC wants to know the efficiency of the labour cost. Hence they asked you to calculate all labour variances and give your comments regarding the calculated variances