REQUIRED

Use the information given below to calculate the following variances. In each case also state whether the variance is favourable or unfavourable.

$2\mathrm{.}2\mathrm{.}1$ Material quantity variance

$(3$ marks$)$

$2\mathrm{.}2\mathrm{.}2$ Total labour variance $($without using the labour rate and efficiency variances$)$

$(3$ marks$)$

$2\mathrm{.}2\mathrm{.}3$ Variable manufacturing overheads expenditure variance

$(3$ marks$)$

INFORMATION

Sona Manufacturers uses the standard costing system. The standards are as follows:

$\backslash$table$[[$Direct material,$3kg$@ R$8$ per kg$],[$Labour$,5$ hours at R$100$ per hour$],[$Variable manufacturing overheads,R$20$ per labour hour$],[$Fixed overheads,R$30000],[$Normal production,$19000$ units$]]$

$\backslash$table$[[$Actual information for March $2024$:$,],[$Direct material used,$61000kg$ at R$7\mathrm{.}80$ per kg$],[$Labour$,98000$ hours at R$105$ per hour$],[$Variable manufacturing overheads,R$1862000],[$Fixed overheads,R$32000],[$Actual production,$20000$ units$]]$