Unique Body Care Limited has a division that produces Sodium Laureth Sulphate [SLS} concentrate which is a primary chemical in its production of shampoos and other cleansing products. The company had the foilowing budgeted standard costs to produce each litre of nal shampoo concentrate for the coming period: Sodium laureth Sulphate [SL5] Standard prime costs: Standard Material Input cost per unit 0.1 kg $0.90 per kg $0.09 Standard labour costs 0.1 hour $45.00 per hour $450 Total standard product cost per unit $4.59 Due to interruptions in the suppiy chain over the pa st period. the companyr had actual costs that varied considerably from budget however managed to prod uoe 500,000 litres of nished product using the SL5 materials and direct labour as shown below: Actual costs: Units producedthis period: 500,000 litres Direct material purchased: 75,000 Total cost: $82,500 Dlrect materlal used In production: 45,000 Cost per Kg: $1.10 Direct labour hours and total cost: 53,000 Total cost: $2,438,000 Note the standard unit of production for this companyr is related to each LITRE of nal shampoo concentrate. {i.e. 0.1 kg of SL5 is used to prodlrce 1 litre ofoutput product). Required: Calculate the Direct Labour Efciency Variance- for the period {3 Marks) NOTE FOR ALL VARIANCES INDICATE IF 11-IE VARIANCE IS FAVOURABLE 0R UNFAVOURABLE BY ADDING AN F OR U AFI'ER11-IE NUMBER. E.g. if you had a favourable variance ef$100 enter 100F (no dollar signs are necessary and do NOT enter the Inrhole word, just the [ether afterthe number}. Only positive numbers may be entered as there are never negative variances only F or U variances