The follwoing data are available from the records of XYZ Ltd. where standard costing is followed: Actual output in the month of April '09 52,000 Units Actual wages paid *1,25,000 Number of days worked in April '09 25 days Idle time paid and included above 1 day Number of workers 100 40 per day 20 units Standard wage rate Standard daily output per worker Calculate : (i) Labour Cost Variance, (ii) Labour Rate Variance. (11) Labour Efficiency Variance. (iv) Labour Idle-Time Variance