Q5. Misc. Ltd. has set up the following standards for materials and direct labour for a standard batch of 10,000 units: Direct Materials: 10 kg. per unit @ Rs.30/kg. Direct labour: 1 hr. per unit @ Rs. 20/hr. The number of actual units produced was 9,810. During the month, material purchases amounted to 1,00,000 kg. at a total cost of Rs.31,00,000. The actual rate paid for labour was Rs.21 per hour. Actual inputs used were: 98,073 kgs. of material and 9,800 hours of labour. Find out the total direct material and labour cost variances with their rate and efficiency sub- variances. (5+5=10 Marks)