Q 2. Standard Cost Standard Per Unit Rs Sales 800 Material KG Price 5 40 200 | 10 25 250 Labor Hr. Rate 6 10/hr.60 FOH 10 Total Cost per unit 520 Profit 280 Actual Figures 1000 units were sold for Rs 900,000 Purchased Material A 4800Kg for Rs 201,600 Purchased Material B 10500 Kg for Rs 241,50 Price Variance Labor hour used 6100 Hrs. paid Rs 54,900 Rate Variance FOH paid 9500 Absorbed Variance Required: a. Sales Variance b. Material Quantity & c. Labor Efficiency & d. FOH Over/Under