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SECTION B QUESTION 1 Finest Inc. produces sports bags. All raw materials purchased as used in production. The following information based on a normal monthly production of 10,000 units is shown below: Information for one sports bag Direct materials2 kg of plastic at $7.50 per kg Direct labour-1.5 hours at $12 per hour Manufacturing overhead is applied based on direct labour hours. Variable manufacturing overhead rate is $9 per hour Fixed manufacturing overhead rate is $7 per hour Finest produced 9,800 units in June and the actual costs were as follows: Total cost for June Direct materials (19,850 kg of plastic) $ 144,905 Direct labour (14,200 hours) 172,200 Variable overhead 134,920 Fixed overhead 98,600 Total manufacturing costs $550,625 Required: (a) (2 marks) What is the standard cost per unit of sports bag? (b) (12 marks) Calculate the following variances and label the variances as favourable (F) or unfavourable (U). Note: To obtain maximum marks, please set out your answer clearly. (i) All direct materials variances (price, quantity and total). (ii) All direct labour variances (price, quantity and total) (iii) Total overhead variance, budget variance and volume variance. (c) (2 marks) Provide one cause of direct material price variances that is controllable by the production manager. Provide one cause of direct labour quantity variance that is controllable by the human resource manager. You are required to be specific and explain