Company A produces a product called Gen, which is a type of tyre. The following is the information related to the product for the month of September 2021: 4500 units 25000 kg RM12 Real Information Production Direct Purchase of Raw Materials The price of a kilo of direct raw material The initial stock of direct raw materials The final stock of direct raw materials The working hours of direct workers The cost of an hour of direct labor The changed factory overhead rate 5000 1200 200 hours RM14 RM16800 RM10.50 Standard Information The price of a kilo of direct raw material Quantity of raw material per unit The cost of an hour of direct labor Working hours per unit 5 kg RM12 8 hours Based on the information, suggest one situation: (a) Unsatisfactory direct labor rate variance (b) Satisfactory direct labor rate variance C) Unsatisfactory direct labor efficiency variances (d) Satisfactory direct labor efficiency variance (e) The variance of overhead expenditure changed unsatisfactorily (1) The variance of overhead expenditure changed satisfactorily