Kelisa Emas Sdn Bhd manufactures and sells single product known as Aroma at its factory in Kuala Remis. The business operates a standard costing and variance analysis for control purposes. Budgeted information for 20,000 units is given below: RM Direct materials: RO RM3 per kg 180,000 MA RM7 per kg 280,000 Direct labour RM8 per hour 480,000 Fixed production overhead is absorbed at 150% of direct wages For the month of November 2021, the actual costs incurred for production and sales of 17,000 units are given below: Direct materials purchased: RO 65,000 kg at RM4 per kg MA 30,000 kg at RM8 per kg Direct labour incurred 55,000 hours at RM7 per hour. Fixed production overhead incurred are RM700,000 Only 85% of materials purchased have been used in production. During the months, the management of Kelisa Emas Sdn Bhd found out that the price of Material MA has increased by 20% due to shortage of supply in the market. Required: Compute the following variance: a. i. Direct material usage variance for Material RO ii. Direct materials yield variance using output approach Direct labour rate variance iii. iv. Fixed Production Overhead Expenditure Variance. (10 marks) b. Compute direct material price operating variance for Material MA. (2 marks) (Total: 12 marks)