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(c) DRS Company showed the following information for the year: [Syarikat DRS menunjukkan maklumat berikut untuk tahun ini: Standard variable overhead rate (SVOR) per direct

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(c) DRS Company showed the following information for the year: [Syarikat DRS menunjukkan maklumat berikut untuk tahun ini: Standard variable overhead rate (SVOR) per direct labour hour Standard hours (SH) allowed per unit Actual production in units Actual variable overhead costs Actual direct labour hours RM3.75 4 15,000 RM222,816 57,200 Required: [Dikehendaki: (1) Calculate the standard direct labor hours for actual production. Kirakan jam buruh langsung standad untuk pengeluaran sebenar.] (2 Marks / Markah) (i) Calculate the applied variable overhead. Kirakan penggunaan overhed boleh ubah.) (2 Marks / Markah) (iii) Calculate the total variable overhead variance. [Kirakan jumlah varian overhed boleh ubah. (2 Marks / Markah)

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