QUESTION 2 YZ Deco Sdn Bhd manufactures wall decoration product caled "DIY clock". The company applies standard costing system for cost controling. The following information was avaliable for the month of April 2022. The variable overhead cost is absorbed based on direct labour hours while the fxed overhead cost is absorbed based on number of units produced I Required: a. Prepare a standard cost card for one unit of DrY dock. (4 marks) b. Calculate the following variances: 1. Direct material price and usage 1. Direct labour rate and efficiency in. Variable production overhead expenditure and efficiency tw. Fixed production overhead expendiure and volume v. Sales margin price and volume (15 marks) c. Construct a statement to reconcile the budgeted proff and actual profit for the month of April 2022 . (3 marks) d. Idensty FOUR (4) causes and possible solutions for adverse direct material usage. (8 mark)