Champounde Laboratories Limited product vous chemical compound for all One compound, cated how welling the company developed andand cost for one unit of Dichromiso Standart Quantity or Hou Standard Phion Rate Standard Cow Direct materials Direct labour Variable manufacturing overhead Total sandard cost per unit 2 13 hours 13 hours $21.00 per gram $240 hour 14.00 h 12.00 3120 1.20 57140 During October the following activity was recorded related to the production of Dichrome Material purchased 11,000 gram w cost of 214,500 . There was ne beginning inventory of materials, however, the end of the month 2,000 grams of men ingentory The company employs 38 technicians to work on the production of Dich. During her they word of 10 hours at ang bay Variable manufacturing overhead is stoned to Dichromate on the basis of direct about our main conteng Obert 22.000 During October, the company produced 4450 units of Dichromata Required: For direct labour Calculate the rate and elency variances (2 marks in the past, the 38 technicians employed in the production of Dichromate consisted of 20 senior technicians and 18. During October the company experimented with fewers Technicians and more assistants in order to reduce labour costs. Would you recommend that the new labour mix be continud? Explain. 12 mars