Makindu fries Enterprises Ltd manufactures food products. The details of the manufacturing cost of one of its products branded TLM is provided below;

Standard cost per unit:

Materials: 6 kilograms at Sh.480 per kilogram

Labor: 4.8 hours at Sh.800 per hour

Additional information:

The actual cost for the month of April 2021 was as follows;

Materials: 59,000 kilograms at Sh.500 per kilogram

Labor: 47,500 hours at Sh.900 per hour

The actual production amounted to 10,000 units

The variable production overheads are absorbed at 50% of the direct labor cost

Required:

Appropriate Material variances

The appropriate labor variances

A firm makes a single product with a marginal cost of Sh.15. Up to 50,000 units can be sold at Sh.30 per unit but additional sales can only be made by reducing the selling price to Sh.20 per unit. Fixed costs are Sh.250,000 per period and there is a planned profit of Sh.600,000 per period.

Required: How many units must be made and sold?