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The following information was exenched from the accounting records of Alpha Enterprises for the month ended 31 March 2022: Sales Selling price per unit

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The following information was exenched from the accounting records of Alpha Enterprises for the month ended 31 March 2022: Sales Selling price per unit Finished products on 01 March 2022 3200 units R100 400 units Products manufactured during the month Variable manufacturing costs per unit 3 600 units R26 Variable selling and administrative costs per unit sold R12 Fixed manufacturing costs Fixed selling and administrative costs R25 200 R12 400 Additional information The variable manufacturing cost per unit and total manufacturing cost per unit of the finished goods on 01 March 2022 was R21.60 and R26.20 respectively Use the information provided below to calculate the following manufacturing variances for March 2022. Note. Each answer must state whether the variance is favourable or unfavourable. Labour rate variance 22 2.2.1 2.2.2 Labour efficiency variance 2.2.3 Variable overheads efficiency variance 224 Variable overheads expenditure variance INFORMATION (2 marks) (2 marks) (2 marks) (2 marks) Nevada Limited set a standard labour rate of R32 per hour and a standard vanable overhead rate of R3.80 per labour hour Actual hours worked for March 2022 were 4910 at a cost of R149 264 The actual variable overhead cost incurred was R19 640. The standard allowance of labour hours for the output achieved was 5 000 hours OO HUAWEI nova 8 OO AI QUAD CAMERA 4

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