HalimSdnBhd uses a standard costing system. The standard cost card for one product is shown below:

Direct Material 4 kg at RM5 per kg RM 20

Direct Labor 2 hours at RM8 per hour 16

Variable Overhead 2 hours at RM 7.5 per hour15

Total Product Cost 51

The budgeted output and sales was 1,000 units. Actual output for the period was 1,300 units . Actual cost was as follows:

Direct Material: 5,000 kg, costing 22,750

Direct Labor: 2,860 hours, costing 21,450

Required:

Compute the following variances, indicating whether each variance is favorable or unfavorable.

Total of direct- material variances.

Direct-material price variance.

Direct-material usage variance.

Total of direct-labor variances.

Direct-labor rate variance.

Direct-labor efficiency variance.