The manufacturing process of Yai Ltd requires a standard of 0.80 direct labor hour per unit for operation X-20 at a standard wage rate of Rs.6.80 per hour. The actual production of 2,100 units used 1,580 direct labor hours at a cost of Rs. 6.90 per hour. Calculate the labor efficiency variance. question 2. Sheen Corporation manufactures Calculators. Each calculator requires 3 units of Part EZ52, which has a standard cost of Rs.1.45 per unit. During May, the company purchased 12,000 units of the part for a total of Rs.18,000. Also during May, the company manufactured 3,000 calculators, using 10,000 units of part EZ52. The direct materials purchases variance is computed when the materials are purchased. During May, the materials price variance for part EZ52 was