No 3 The Fried Peanut Company, The Eagle, has the following standards per pack of peanuts: Direct materials (0.1 Kg @ IDR 30,000) IDR 3.000 Direct labor (0.1 hours @ IDR 6,000) IDR 600 Fixed overhead per pack of beans IDR 400 (with capacity Variable overhead (0.1 hours @ IDR 2000) IDR 200 For 1 year, the actual data for this company: Production 15,000 packs of nuts Purchase & use of raw materials 1,800 Kg at a price of IDR 27,000/ kg Direct labor for 1,400 hours with a total labor cost of IDR 7,350,000 Fixed Overhead IDR 5,800,000 Variable overhead IDR 3,100,000 Question : 3.1. Calculate the variance of raw materials 3.2. Calculate the labor variance 3.3. Make a fixed overhead analysis 3.4. Make an overhead variable analysis