machining manufacturing oxible budget and standard costs to aid planning and control of its categorios $($direct materialserations. It's costing system for manufacturing has two direct cost cost catogories $($variable$-$ and direct manufacturing labour $-$ both variable$)$ and two overhead allocated using direct manutactacturing overhead and fixed manufacturing overhead, both

At the $40000$ budgeted direct manufacturing labour hour level for August, budgeted manufacturing labour is R$800000,$ budgeted variable manufacturing overhead is R$480000$ and budgeted fixed manufacturing overhead is R$640000$

The following actual results are for August:

Direct materials price variance $($based on purchases$)$

Direct materials usage variance

R$176000$F

Direct manufacturing labour costs incurred

R $69000$ U

R$522750$

Variable manufacturing overhead flexible budget variance

R $10350$ U

Variable manufacturing overhead efficiency variance

R $18000$ U

Fixed manufacturing overhead incurred

R$597460$

Fixed manufacturing overhead spending variance

R $42540$ F

The standard cost per kilogram of direct materials is R$11\mathrm{.}50.$ The standard allowance is $3$ kilograms for each unit of product. During August, $30000$ units were produced. There was $n$ beginning inventory of direct materials. There was no beginning or ending work in process. August, the direct materials price variance was R$1\mathrm{.}10$ per kilogram.

In July, labour unrest caused a major slowdown in the pace of production, resulting in unfavourable direct manufacturing labour efficiency variance of R$45000.$ There was no dir manufacturing labour rate variance. Labour unrest persisted into August. Some workers q Their replacements had to be hired at higher wage rates, which had to be extended to workers. The actual average wage rate in August exceeded the standard average rate R$0\mathrm{.}50$ per hour.

Required: $$

$2\mathrm{.}1$ Calculate the following for August:

a$.$ Total kilograms of direct materials purchased

b$.$ Total number of kilograms of excess direct materials used

c$.$ Variable manufacturing overhead spending variance

d$.$ Total number of actual direct manufacturing labour hours used

e$.$ Total number of standard labour hours allowed for the units produced

f$.$ Production volume variance

Using the General Journal, close off all the variances to Cost of Goods Sold.