Question 13 The budget for raw materials used in the manufacture of product X is 60,000 per week and the budget for labour to produce product X is 120,000 per week. Over a period of 10 weeks the actual spend on raw materials was 590,000 and on labour was 1.25 million. The total variance for this 10 week period was: A 60000 adverse B 40000 favourable 60000 favourable D 40,000 adverse C [1]