how to answer this

3. (16 palms) Fariza Enterprise produces Premium Durian Crepe. The lollovring is a standard cost data for one pack of Premium Durian Crepe. Direct Material: Direct Labcur Variable Overhead RM3 per machine hour The budgeted number cl packs tor the month at January is 400 packs. However. during the month. there is a 10% increase in packs. Variable overhead is charged based on machine hours used in production. Given below are the amual data of Premium Durian Crepe: Total - Direct Material -- _ _ 193 kg m Direct Labour 1 540 hours m Variable Overhead Actual rate per hour was increased 20% more than the budgeted rate. Requlred: a. Calculate material price variance for Material Pi and material usage variance for Material 03. (6.5 points) b. Calculate lab0ur rate variance and lab-cur efficiency variance. (5.5 points) c. Calculate variable overhead efciency variance. (4 points) (Note: Show all the calculations and round off the answer to two decimal points)