production of 15,000 units of product were as follows: Direct Materials Direct Labor Factory Overhead STANDARD COSTS 5,000 kg at RM50.00/kg 3,000 hrs at RM25.00/hr Rates per labor hour based on 100% of normal capacity of 3,200 direct labor hours: ACTUAL COSTS 4,950 kg at RM50.60/kg 2,945 hrs at RM25.60/hr Variable cost, RM5.50/DLH Fixed cost, RM4.00/DLH Each unit requires 0.2 hour of direct labor. RM16,680 variable cost RM12,800 fixed cost w WWW www WWW Calculate the following variances and state whether it is favorable or unfavorable. (a) Direct material price variance. (b) Direct material quantity variance (c) Total direct material cost variance (d) Direct labor rate variance (e) Direct labor efficiency variance (f) Total direct labor cost variance WW (g) Variable manufacturing overhead efficiency variance