please answer in microsoft word and show all the steps.

At the end of June 2019, Ash Design has spent RM 320,000 on 80,000 meters of fabric in the production of 20,000 dolls. The production manager is concerned that they are paying more than the company's standard RM 2 per meter fabric and is fully aware of the standard requirement of 8 meters of fabric per doll. The company spent RM 450,000 for 90,000 direct labour hours in the production of 20,000 dolls. The standard labour per doll is 4 hours at an hourly rate of RM 4. A review of Ash Design 6-months performance revealed that the company had produced 20,000 dolls and incurred RM 90,000 of variable production overheads and worked 90,000 direct labour hours. The standard variable production overhead rate is RM 0.75 per direct hour for each doll and requires 4 standard direct labour hours. Ash Design budgeted and actual fixed overhead incurred for the last six months are RM 180,000 and RM 152,000 respectively. The annual budgeted production volume for Ash Design is 50,000 dolls. Based on the information given, a) CALCULATE the following: i. Direct material variance ii. Direct labour variance