Q#4: Following is the information of Zafar corporation for the month of January 2019. STANDARD ACTUAL Variance ITEMS COST COST Favourable Unfavourable Rs. Rs. Rs. D.Material ? 90,000 Price Variance 7,000 Quantity Variance 5,000 Rs. ? 160,000 Direct Labour Rate Variance Efficiency Variance 4,500 10,500 160,000 ? FOH cost Controllable variance Volume Variance 10,000 16,000 REQUIRED:- 1. Find out the missing figure of the table 2. Record journal entries and close variance accounts