QUESTION 3 Kikkers is a manufacturer of sports shoes. Operational planning for the first quarter of 2019 at the beginning of the year is as follows: Production and sales units 25,000 Standard unit cost: Direct material RM10 Direct labor (1.25 hours) 8 Overhead changed 4 Fixed overhead 3 Total unit cost RM25 Overhead costs are absorbed using the direct labor clock basis. In the first quarter of 2019, 30,000 units of shoes were produced and sold. The following are the actual manufacturing costs involved: RM Direct material Direct labor 320,000 220,000 Overhead changed 125,000 89,000 Fixed overhead There is no initial and final inventory balance for direct materials. From the analysis conducted, it was found that the direct material price variant is RM5,000 unsatisfactory and 30,000 units of shoes produced have involved 39,000 hours of direct labor which is more than 4 percent of the total standard direct labor hours allowed. Be required: a) Calculate the following variants: i) Use of direct materials. ii) Direct labor rates. iii) The use of direct labor. iv) Overhead expenses change. v) Overhead efficiency changes. b) Give a description of the cause of the variance for each calculation in (a).