Direct materials 3 kgs at $45.00 per kg 135.00 Direct labour 12 hours at $36.00 per hour 432.00 Variable overheads 480,00 Fhed overheads 100.00 1,547.00 Overheads are absorbed on the basis of direct labour hours Budgeted output 90,000 units The information below relates to the actual resources used for the production of 100.000 units Direct materials Drect labour pos.000 es conting $12.200.000 1.250.000 hours cost $37.500.000 cost $41,750,000 $5.000.000 Varsable overheads Fond overheads Calculate the direct labour rate variance Select one a $7.500.000 A