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Question 5 Digit Company has provided you with the following standard and actual costs. Total unit cost Standard cost card - Zog Material RM2 Labour-grade II Overheads Quantity Cost 4 kg 1.20 per kg 1.2 hrs 8.00 per hr 1.2 hrs 15.00 Total standard cost per unit 32.40 The standard cost for a Zog was calculated assuming an output Actual Costs/units During the last production period the actual output was 5,600 units. 22,960 kg of material was used at a total cost of 28,700. en PER Labour - Grade 11 - 8,000 hours worked at cost of 72,000. Required a) Calculate i) Total Material Cost Variance ii) Material Price Variance iii) Material Usage Variance iv) Total Labour Cost Variance 4 Marks 3 Marks 3 Marks 4 Marks 3 Marks 3 Marks vi) Labour Efficiency Variance 20 Marks PASTANE