Lee who has just been appointed general manager of the Gold Bhd, has been given instructions to 'get things under control'. Upon reviewing the company's income statement, Mr Lee concluded that the issue is the variable cost. He has been provided with the following standard cost per playground: Standard Quantity or hours Standard price or rate Direct material 6 kgs Direct labour 1.1 hours RM 10 per kg RM 32 per hour During January the plant produced 25,000 playground and incurred the following cost: i. Purchased and used 120,000 kgs of materials at a cost RM 1,300,000. ii. 24,000 labour hours at a cost of RM 810,000. Required: a. Prepare a matrix and calculate the material and labor variances. (20 marks) (CLO3, PLO5, C3) b. Discuss who is generally responsible for the labour variance and why. (5 marks) (CLO3, PLO5, C3)