Intan Berhad manufactures scented pillar candles. Its standard cost information for the month of February is as follows:

Standard Quantity

Standard Price

(Rate)

Standard Unit Cost

Direct material (wax)

15 gram

RM0.05 per gram

RM0.75

Direct labour

0.25 hour

RM14.00 per hour

RM3.50

Variable nanufacturing overhead

(based on direct labour hours)

0.25 hour

RM0.40 per hour

RM0.10

Fixed manufacturing overhead

(RM10,000 /40 000 units)

RM0.25

Intan Berhad has the following actual results for the month of February:

Number of units produced and sold

38,500

Number of grams of wax purchased and used

583,000

Cost of wax used

RM37,895

Number of labour hours worked

9,900

Direct labour cost

RM136,620

Variable overhead cost

RM3,630

Fixed overhead cost

RM9,900

Required

Calculate the following for Intan Berhad:

1. Direct materials price, quantity and spending variances.

2. Direct labour rate, efficiency and spending variances.

3. Variable overhead rate, efficiency and spending variances.

4. Fixed overhead spending variance, fixed overhead volume variance and total over-or underapplied fixed manufacturing overhead.