dengan operasi bulan Jun]: Direct labor was RM820,500 for 147,000 hours worked [Buruh langsung berjumlah RM820,500 untuk kerja 147,000 jam bekerja]. Direct material purchases were 110,000 kilograms for RM485,000 [Bahan langsung dibeli sebanyak 110,000 kilogram pada harga RM485,000]. . Variable manufacturing overhead incurred was RM986,000 [Overhed berubah pengeluaran adalah RM986,000] 92,000 kilograms of direct materials were used [92,000 kilogram bahan langsung telah digunakan]. The company sold 42,000 units at RM130 each [Syarikat telah menjual 42,000 unit pada harga RM130 setiap satu]. 46,000 units were produced [46,000 unit dikeluarkan]. Required [Dikehendaki]: Calculate the following [ Kirakan perkara berikut]: a. Calculate the direct materials price variance [Kirakan varians harga bahan langsung] [5M] b. Calculate the direct materials quantity variance [Kirakan varians kuantiti bahan langsung] [5M] c. Calculate the direct labor rate variance [Kirakan varians kadar buruh langsung] [5M] d. Calculate the direct labor efficiency variance [Kirakan varians kecekapan buruh langsung] [5M] e. Calculate the direct labor total variance [Kirakan varians keseluruhan buruh langsung] [5M] f. Calculate the variable manufacturing overhead spending variance [Kirakan varians perbelanjaan overhed berubah pengeluaran] [5M] Total [Jumlah] [30M]