JB Berhad manufactures shirts, which it sells to customers for embroidering with various slogans and emblems. The standard cost card for the shirts is as follows.

Price Standard Quantity Standard Cost Direct materials RM 1.60 per yard 1.25 yards RM 2.00 Direct labor RM 12 per DLH 0.25 DLH 3.00 Variable overhead RM 4 per DLH 0.25 DLH 1.00 Fixed overhead RM 6 per DLH 0.25 DLH 1.5g RM 2.50 Che Harum, operations manager, was reviewing the results for November when she became upset by the unfavorable variances he was seeing. To understand what had happened, Che Harum asked CFO Diana for more information. She previded the following Overhead budgets, alang with the actual results for November. The company purchased and used 112,000 yards offabric during the month. Fabric purchases duringthe month were made at RM 1.45 per yard. The direct labor payroll ran RM249,260, with an actual hourly rate of RM12. 10 per direct labor hour. The annual budgets were based on the production of 1,000,000 shirts, using 250,000 direct labor hours. Though the budget for November was based on 80,000 shirts, the company produced 82,000 shirts during the month. Variable Overhead Budget Annual Budget per Shirt NommherActual Indirect materials RM 450,000 RMO.45 RM35,000 Indirect labor 300,000 0.30 33,700 Equipment repair 200,000 0.20 16,400 Equipment Power sum: M _.3L012 Total RM 1,000,000 RM 1.00 RM98,400 Fixed Overhead Budget Annual Budget NonmherActual Supervisory salaries RM 260,000 RM 22,000 Insurance 350,000 25,500 Property taxes 30,000 6,500 Depreciation 320,000 30,000 Utilities 210,000 21,600 Quality inspection 230,000 29,200 Total R 011,500,000 RM 135, 300