6. W Ltd m anufacture luxury Chocol ate doughnuts. February 2022 they budgeted to use O Of cocoa powder to make one doughnut go per kg The budgeted output Was 50 doughnuts Actual output Was 52, doughnuE. Of coca powder Were used msting 44,320. Each doughnut Should take one hour to make and the Standard Wage rate is 12 per ktual ti me taken W as 52, 5m labour hours for Actual variable pr cos Was S Endard variable pr overhead recovery rate Was Elm per labou Budgeted fixed produdion overhead Was apportioned on the basis Of labour h t ktual fixed production ov erheads Were E2gn. a. Cakulate prke and variances. [3 marks) b. Calculate the and efficiency variances. [3 c. Calajlate the variable produdion overhead rate variance. [I mark) d. Calculate the production expenditure and V olume variances. [3 marks) Comment on the possible reasons for each variance and how adverse variances Can be avoided. [ 10 marks)