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Dynamic Sdn Bhd has dove-[Oped the following standard costs for its product for 2022: Dynamic SDN BHD Standard Cost Card Product A W Wander X swam Cast Direct materials 4 kg EMS Direct labor 3 hours 8 Manufacturing overhead 3 hours 4 The company expected to produce 30,000 units of Product A in 2022 and work 90,000 direct labor hours. Actual results for 2022 are as follows: Actual direct labor costs were RM?46,200 for 91,000 direct labor hours worked; actual direct materials purchased and used during the year cost RM346,500 for 126,000kg; actual variable overhead incurred was RM155,000 and actual xed overhead incurred was RM205,000; 31,000 units of Product A were produced. Instruction Compute the following variances showing all computations to support your answers. Indicate whether the variances are favorable or unfavorable. (a) Materials quantity variance. (4 Marks) (1:) Total direct labor variance. {4 Marks) (-3) Direct labor quantity variance. (4 Marks) (d) Direct materials price variance. {4 Marks) (e) Total overhead variance. {4 Marks) (Total: 20 marks)