Below are the details relating to the budget that Rasilla Company has prepared for toys products and the actual results for the year 2019: Budgeted Actual Production volume 30,000 units 33,000 units Direct labour hours 18,000 hours 15,800 hours Direct material used(KG) 60,000 kg 61,000 kg Direct material used (RM) RM 30,000 RM 28,300 Direct labour(RM) RM 21,600 RM 18,900 Variable overhead RM 23,400 RM 22,320 Fixed overhead RM 25,200 RM 24,000 Required: a) Standard cost per unit b) Price variance and quantity variance c) Labour price variance and efficiency variance d) Expenditure variable and efficiency variance e) Budget variance and volume variance