Pham Cravers, a manufacturer of disinfectant for local use. The standard costs for 1 bottle of disinfectant is as follows: Direct materials (3 litres @ $4.50 per litre) Direct labor (3 hrs @ $5.00 per hour) Variable overhead (3 DLH @ $3.00/per DLH) $ 13.50 15.00 9.00 During the year, Pham Cravers produced 25,000 bottles. Direct materials purchased as used was 76,000 litres at $4.20 per litre. Direct labours worked for a total of 70,000 hours at $5.70 per direct labour hours. Total variable overhead incurred was $635,000 Required: a. Calculate the direct material price variance, direct material quantity variance and total material variance (5 marks) b. Calculate the direct labour rate variance, direct labour efficiency variance & total direct labour variance (5 marks) c. Calculate the variable overhead spending variance, variable overhead efficiency variance Calculate the direct material price variance, direct material quantity variance and total material variance (5 marks) Calculate the direct labour rate variance, direct labour efficiency variance & total direct labour variance (5 marks) Calculate the variable overhead spending variance, variable overhead efficiency variance & total variable overhead variance (5 marks) Comment the direct material and direct variance (5 marks) Trang 7 / 7 +