let's see who gets this one first

Question 3 4 Comfort (Piy) Lid 4 Comfort (Pty) Ltd manufactures sleeper couches and uses a standard costing system to determine the cost of its products. The following budgeted and actual information are available for the product line, Comfort 2 for the first quarter of 2020 Budgeted Actual Sales 2000 units 1 900 units Sales price R2 800 R2 900 Materials used: Material A 2kg perunt 4050kg Material 4m perunt 8 350m Material price Material A (per kal R100 R104 Material per m R200 R208 Labour hours 2 hours per unit 3 840 hours Labour rate per hour RSCO R450 Fixed overheads R300 000 R320 000 Based on the information above, the following statements were prepared by the management accountant Fixed budget Actual results R R Sales 5 600 000 5 510 000 Material (4000001 (421 200) Material (1 800 000) (1 736 800) Labour (2 000 000) (1 728 000) Fixed overheads (300 000) (320 000) Gross profit 1 300 000 1 304 000 3.1 Prepare a flexed budget based on the actual sales of 1900 units. 15 Marks) 2.2 Prepare a reconciliation between the budgeted profit and actual profit, showing all the following variances a. Sales price variance b. Materials price variance (for material A and material B) COAG211A-Take-Home Assessment 2-Paper 2 2020V1.0 Page 4 of 5 c. Materials usage variance (or material and material B) d. Labour rate variance e. Labour officiency variance 1. Fixed overhead expenditure variance: (17 Marks) 3.3 Provide three possible reasons for the labour efficiency variance