please answer question B only, question A has been answered. thank you

Question 5 a. The president of a company has come to you for help. Use the following data to prepare a flexible budget for possible sales/production levels of 10,000, 11,000, and 12,000 units. Show the contribution margin and operating income at each activity level. (15 marks) Sales price RM24 per unit Variable costs: Manufacturing RM12 per unit Administrative RM 3 per unit Selling RM 1 per unit Fixed costs: Manufacturing Administrative RM 60,000 20,000 5 ...5/- b. Vipin Deco manufactures curtains. A certain window requires the following: Direct materials standard Direct manufacturing labour standard 10 square metres at RM5 per metre 5 hours at RM10 During the second quarter, the company made 1,500 curtains and used 14,000 square metres of fabric costing RM68,600. Direct labour totalled 7,600 hours for RM79,800. Required: i. Compute the direct materials price and efficiency variances for the quarter. (9 marks) ii. Compute the direct manufacturing labour rate and efficiency variances for the quarter. (6 marks)