PR 106 A. Bellicia Sedap Bhd manufactures instant noodles in large quantity. The following planning anc actual information for August 2018 are provided by the company's personnel: Instructions Calculate the following variances: 1. Direct materials price variance 2. Direct materials quantity variance B. The following data related to the direct labor cost for July of the current year are taken from B. The following clothes: Chapter 10 Performance Evaluation Using Variances from Standard Costs 473 Determine the standard direct labor cost per unit of finished product, assuming that there was no inventory of work in process at either the beginning or the end of the month. C. Describe two types of variances for factory overhead. Hints: A 1-Direct material price variance: RM780(F); B-standard direct labor cost per unit: RM2.45