QUESTION 1 Suri Galeria Company is a manufacturer of muslimah clothing. The following is the planning information provided by the Company in early 2019: Expected production and sales Standard cost of a pair of clothes: Live material (5 meters @ RM0.80 meters) Direct labor (1.5 hours @ RM4.50 per hour) Fixed overhead (1.5 hours @ RM1.00 per hour) Overhead changed (1.5 hours @ RM0.75 per hour) Total standard cost per pair The actual information involved in 2019 is: Production and sales units Materials directly purchased and used (372,000 meters) Direct labor (112,000 hours) Manufacturing overhead is changing Fixed manufacturing overhead 72,000 pairs RM 4.00 6.75 1.50 1,125 RM13,375 70,000 pairs RM279,000 501,200 87,800 107,000 Manufacturing overhead costs are absorbed into the product using the basis of direct labor hours. Be required: Calculate the following dimensions: a) Price deviation and consumption of raw materials. b) Direct labor rate and efficiency deviation. c) Expenditure deviation and overhead efficiency change. QUESTION 2 Gate Company is a door manufacturer. The standard cost for a door for 2020 is as follows: Item Kos RM Direct material: 3 meters at RM8.00 per meter 24.00 Direct labor: 2 hours at RM10 per hour 20.00 Manufacturing overhead is changing 10.00 Fixed manufacturing overhead 6.00 60.00 Total production cost per unit Manufacturing overheads change and remain absorbed into direct labor hour- based products. By 2020, the Company plans to produce 22,500 door units with 45,000 direct labor hours. The actual production operations information for 2020 is as follows: Production unit of 22,000 units of doors. Purchase of direct material of 65,000 meters at a cost of RM507,500. Direct material consumption of 63,500 meters. Direct labor use for 43,500 hours at a cost of RM424,125. Total manufacturing overheads vary and remain at RM315,000 and RM220,000 respectively. Be required: Calculate the following variants: a) Price variation and use of direct materials. b) Direct labor rate and efficiency variants. c) Variations of expenses and overhead efficiency vary.