Martel Sdn. Bhd. is a manufacturing company that produces plastic ware product. This company operates a variances accounting system. Each unit of the product has the following standard requirements: Description Quantity Price per unit RM Direct material 20 kgs RM2 per kg 40 Direct labour 10 hours RM5 per hour 50 Variable overhead 10 hours RM3 per hour 30 The annual budgeted fixed overhead is RM672,000. The following actual data was recorded for the month of August 2020: (1) 1,500 units of plasticware was produced in the month. (ii) Material purchased and used for the production is 29,800 kg at flat rate of RM1.80 per kg. (ii) The variable overhead incurred was RM44,000 (iv) Direct labour hours recorded for the entire production was 14,900 hours. The cost of labour per hour is RM5.50. (v) Overhead are absorb based on direct labour hours. The monthly budgeted production is 1,400 units. (e) Variable overhead expenditure (3 marks) Variable overhead efficiency (3 marks) (9) Fixed overhead efficiency (3 marks) (h) Fixed overhead expenditure (4 marks) Martel Sdn. Bhd. is a manufacturing company that produces plastic ware product. This company operates a variances accounting system. Each unit of the product has the following standard requirements: Description Quantity Price per unit RM Direct material 20 kgs RM2 per kg 40 Direct labour 10 hours RM5 per hour 50 Variable overhead 10 hours RM3 per hour 30 The annual budgeted fixed overhead is RM672,000. The following actual data was recorded for the month of August 2020: (1) 1,500 units of plasticware was produced in the month. (ii) Material purchased and used for the production is 29,800 kg at flat rate of RM1.80 per kg. (ii) The variable overhead incurred was RM44,000 (iv) Direct labour hours recorded for the entire production was 14,900 hours. The cost of labour per hour is RM5.50. (v) Overhead are absorb based on direct labour hours. The monthly budgeted production is 1,400 units. (e) Variable overhead expenditure (3 marks) Variable overhead efficiency (3 marks) (9) Fixed overhead efficiency (3 marks) (h) Fixed overhead expenditure (4 marks)