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Required: (a) Which formula will correctly calculate the direct labour efficiency variance in cell B18? A=(C9C4)B13B=B13(C9C4)C=(C9C4)(150,0008)D=(150,000(C96))8 (b) Calculate the following for month 1 : (i)

Required: (a) Which formula will correctly calculate the direct labour efficiency variance in cell B18? A=(C9C4)B13B=B13(C9C4)C=(C9C4)(150,0008)D=(150,000(C96))8 (b) Calculate the following for month 1 : (i) Sales volume variance and state whether it is favourable or adverse; (ii) Sales price variance and state whether it is favourable or adverse

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