Hi Can you please provide me solution for below question?

A lpha manufacturing company produces a single product, which is known as sigma. The product requires a single operation, and the standard cost for this operation is presented in the following standard cost card: Standard cost card for product sigma () Direct materials: 2 kg of A at 10 per kg 20.00 1 kg of B at 15 per kg 15.00 Direct labour (3 hours at 9 per hour) 27.00 Variable overhead (3 hours at 2 per direct labour hour) 6.00 Total standard variable cost 68.00 Standard contribution margin 20.00 Standard selling price 88.00 Alpha Ltd plan to produce 10 000 units of sigma in the month of April, and the budgeted costs based on the information contained in the standard cost card are as follows: Budget based on the above standard costs and an output of 10 000 units () () () Sales (10 000 units of sigma at 88 per unit) 880 000 Direct materials: A: 20 000 kg at 10 per kg 200 000 B: 10 000 kg at 15 per kg 150 000 350 000 Direct labour (30 000 hours at 9 per hour) 270 000 Variable overheads (30 000 hours at 2 per direct labour hour) 60 000 680 000 Budgeted contribution 200 000 Fixed overheads 120 000 Budgeted profit 80 000 Annual budgeted fixed overheads are 1 440 000 and are assumed to be incurred evenly throughout the year. The company uses a variable costing system for internal profit measurement purposes. The actual results for April are: () () Sales (9000 units at 90) 810 000 Direct materials: A: 19 000 kg at 11 per kg 209 000 B: 10 100 kg at 14 per kg 141 400 Direct labour (28 500 hours at 9.60 per hour) 273 600 Variable overheads 52 000 676 000 Contribution 134 000 Fixed overheads 116 000 Profit 18 000 Manufacturing overheads are charged to production on the basis of direct labour hours. Actual production and sales for the period were 9000 units.