Mia Bella Sdn. Bhd. manufactures and sells a skin care which is Flawless set for the local market. The company is currently using a standard costing system to evaluate the company performance. To manufacture the Flawless set, the company needs 3 kilograms of material at the standard price of RM4 per kilogram. From the data recorded at the end of May 2023 , the actual material cost purchased and used was RM360,000 at RM4.50 per kilogram. Each unit of the Flawless set requires a standard time of 0.5 hour to be completed and is paid at a standard rate of RM4 per hour. At the end of May 2023, the actual rate for the period was RM3.50 per hour and the actual hours worked were 12,500 hours. Data related to the month of May 2023 are as follows: The overhead is to be absorbed based on direct labour hours. Required to calculate the following variances, indicating whether each is favourable (F) or unfavourable (UF): (a) Direct material price. (b) Direct material usage. (c) Direct labour rate. (d) Direct labour efficiency. (e) Variable overhead expenditure. (f) Fixed overhead efficiency. (g) Fixed overhead expenditure. (h) Briefly explain ONE (1) possible cause for favourable in direct material price and usage variances