Pacific Bhd, a manufacturing company currently uses a standard absorption costing system for the electronic products which it manufactures in its plant. The following information for last month has been extracted from the companys records:

Standard unit cost data:

Direct materials 13 kg at RM6 per kg

Direct labour 5 hours at RM20 per hour

Fixed production overhead RM30 per hour

Budgeted output 5,400 units

Actual results for last month:

Quantity of material used in production 62,000 kg

Fixed production overhead RM815,225

The following variances have been reported.

Direct Material Price Variance	RM62,000 (A)	Direct Labour Rate Variance	RM11,313 (A)
Direct Material Usage Variance	RM29,700 (F)	Direct Labour Efficiency Variance	RM11,200 (F)

REQUIRED:

1. Calculate for last month:

i. Actual units produced

ii. Actual price per kg of direct material

iii. Actual direct hours worked

iv. Actual rate per hour of direct labour

v. Prove the direct material cost variance

(b) Calculate the following fixed overhead variance:

i. Expenditure variance

ii. Volume capacity variance iii. Volume efficiency variance