The company produces several cosmetic products and among them are Captain products. Information and data costs are as planned by the company's management for 2020:

Raw material (10g @ RM5 per gram) RM 50

Direct labor (5 hours @ RM19 per hour) RM 95

Manufacturing variable overhead (5 hours @ RM10 per hour) RM 50

RM195

As of December 2020, 650 units Captain have been produced and the actual costs involved are as follows:

Purchase of raw materials (9000g @ RM6 per gram) RM54,000

Raw material used (7000g)

Direct labor (4000 hours @ RM17 per hour) RM68,000

Manufacturing variable overhead RM44,000

REQUIRED:

(a) Calculate the variance of raw material price.

(b) Calculate the variance of quantity / consumption of raw materials.

(c) Calculate the variance of the direct labor rate.

(d) Calculate the variance of direct labor efficiency.

(e) Give 1 (ONE) suggestion of how each of the following variances does not

satisfactory can be upgraded to a satisfactory state:

(i) raw material price variance

(ii) variance of raw material consumption

(iii) labor rate variance

(iv) variance of labor efficiency

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