Kaffee Ltd has the following standard cost. Notes Standard Sales revenue E16 Direct material $5 per kg Direct labour $4 per hour E8 Budgeted fixed costs were $3,000 and sales in units 4,000 units 2,200 units were sold and the actual results for these sales were: Notes Actual Total Sales revenue E57,200 Direct materials 4,400kg E13,200 Direct labour 2,200 hours E17,600 Actual fixed costs were $7,000. 3d) To what degree do you consider variance analysis to be a useful business tool. 5 marks (type your answer here)