DakAkaun Sdn Bhd produces canned beverages for the nationwide market. Expected production of the product is 1,250 units. The following are the standard costs for the product: - Direct material: 12 liters per unit at a price of RM0.90 per liter - Direct labor: 2 hours per unit at a rate of RM7.00 per hour In March 2020, the company had produced a total of 1,200 units of goods. The costs involved are: - Direct ingredients: 11,000 liters purchased at a price of RM1.10 per liter. - Direct labor: 2,600 working hours at a rate of RM6.50 per hour. BE REQUIRED: (a) Direct material price variance (b) Variance of direct material quantity (c) Variance of direct labor wage rates (d) Variance of direct labor efficiency (e) State TWO (2) reasons for the unsatisfactory direct material price variance. 

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