Sales Sales price Materials used: Material A Material B Material price Material A (per kg) Material B (per m) Labour hours Labour rate per hour Fixed overheads Budgeted 2 000 units R2 800 2kg per unit 4m per unit R200 2 hours per unit R500 R300 OOO Actual 1 900 units R2 900 4 050kg 8 350m R104 R208 3 840 hours R450 R320 OOO Based on the information above, the following statements were prepared by the management accountant: