please answer question (c) only

Danish Enterprise produces a product called Super Z. The company has set the following standard for producing one unit of Super Z: Quantity per unit 3 kg RM per kg 4.50 Direct Material: Hours per unit 3.5 hrs RM per hour 5.00 Direct labour: Variable overhead: RM5.50 per hour Selling price RM95.00 per unit Budgeted fixed costs per year are estimated to be RM660,000. Estimated production and sales are 9,000 units and 7,700 units per month respectively. Variable overhead is absorbed based on direct labour hour and fixed overhead is absorbed based on number of units produced. Actual production and sales are 7,700 units for the month of December 2020 and the following costs are incurred: Total Direct material: (Purchased 25,000 kg, Usage 24,000 kg) RM110,000 Direct labour: (25,150 hours) RM120,720 Overheads: Variable Fixed RM148,500 RM65,000 Required: a. Identify two (2) possible causes of favourable direct material price variance b. State the followings i. Three advantages of standard costing system ii. Two disadvantages of standard costing system C. Calculate the following variances for the company for the month of December 2020: i. ii. iii. iv. v. vi. vii. Direct material price variance Direct material usage variance Direct labour rate variance Direct labour efficiency variance Variable overhead expenditure variance Variable overhead efficiency variance Fixed overhead expenditure variance viii. ix. Fixed overhead volume variance Sales volume variance