The previous background is not really relate to this part so I did not post it together.

About the first part, I think direct Labour rate variances and direct Labour efficiency variances will most likely effect since the actual hours will increase due to the unscheduled maintenance. I have no idea about part 2

Thanks

(c) The Production Manager for the ProPowder product has complained that for two months in the past year, the Maintenance Division conducted unscheduled maintenance during the course of regular working hours. Consequently, workers had to work overtime to avoid a production backlog. (i) Identify the two variance calculations that this issue would most likely affect, explaining why these variances calculations will be affected. (3 marks) (ii) How should this information about unscheduled maintenance be taken into account when assessing variance analysis on the Production Manager's performance in managing the efficiency of his production staff? (2 marks)