STARNDARD COST CARD material 6kg @1,500 per kg , direct labour 5hr@20,000Tsh per hour, Overhead: variable 5hr@7000 per hour, Fixed 5hrs @ 9000 per hr 2.actual data october 2019 output 990 units , material purchases 6,600kg costing Tsh 100,690,000 issued to production 6200kg, direct labour 500hrs@22,000 per hr, variable overhead incurred 44,000,000 3.Fixed overhead incurred 44,000,000, budgeted production1050 units

REQUIRED

• material price variance
• material usage variance
• direct labour rate
• direct labour efficiency variance
• variable overhead expenditure variance
• fixed overhead expenditure variance
• fixed overhead volume variance