Question 3 (6 marks) Mendel Allison Company adopted a standard cost system several years ago. The standard costs for the prime costs of its single product follow: Material: 10 kilograms @ R4.50 per kilogram R45.00 Labour: 6 hours @ R8.50 per hour R51.00 The following operating data were taken from the records for November: 1. Units completed: 5,800 units 2. Budgeted output: 6,000 units 3. Materials purchased: 60,000 kilograms 4. Total actual labour costs: R306,600 5. Actual hours of labour: 36,500 hours 6. Material usage variance: R2,250 U 7. Total material variance: R450 U Compute the following: A. Labour rate variance (1) B. Labour efficiency variance (1) C. Actual kilograms of material used in the production process (1) D. Actual cost paid per kilogram of material (1)