Britelite Manufacturers produces a product which has the following standard costs: Material A: 3 kilograms at R20 per kilogram Material B: 5 kilograms at R15 per kilogram Direct labour: 8 hours at R10 per hour Fixed overheads: R120 000 Budgeted production: 9 000 units Actual results for February 2019 were as follows: Material A: 32 500 kg at R22 per kilogram Material B: 54 000 kg at R14 per kilogram Direct labour: 88 000 hours at R12 per hour Fixed overheads: R132 000 Production: 10 000 units

REQUIRED: Calculate the following: 1.1.1 Material mix variance (6) 1.1.2 Material yield variance (6) 1.1.3 Fixed manufacturing overheads volume capacity variance (3) 1.1.4 Fixed manufacturing overheads volume efficiency variance

(2) 1.2 REQUIRED: Use the information provided below to calculate the following: 1.2.1 Idle time variance (3) 1.2.2 Labour mix variance (7) 1.2.3 Labour yield variance (3) Indicate whether each variance is favourable or unfavourable.