Pag Question 1 (12 Marks) In 2018, Robb Industries Inc. (RII), developed the following standard costs for direct material and direct labour. for one of their major products, plastic container. Budgeted quantity Budgeted price Direct materials Direct labour 30 per kilogram 15 per hour 10 kilograms 05 hours During June 2019, RII produced and sold 5,000 containers using 490 kilograms of direct materials at an average actual cost per kilogram of $32 and 250 direct labour-hours at an average actual wage of $15.25 per hour. Ot Rate Requirement (a) o.ec What is June's direct material price variance? Solution: Total Ra DL 2SD Total Requirement (b) 2 Solution: Requirement (b) What is June's direct material quantity variance? Solution: Requirement (c) What is June's direct labour rate variance? Solution: Requirement (d) What is June's direct labour efficiency variance? Solution