Unique Body Care Limited has a division that produces Sodium Lauredi Sulphate (SL5) concentrate which is a pri mar}.r chemical in its production of shampoos a 0 er olea nsing products. The companyr had the foilowing budgeted standard costs to produce each litre of nal shampoo concentrate for the coming period: Sodium Laureth Sulphate [5L5] 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 $4.50 Total standard product cost per unit \".59 Due to interruptions in the supply chain over the past period, the company had actual costs that varied considerabi).r from budget however managed to produce 500,000 litres of nished product using the SL5 materials and direct labour as shown below. Actual costs: Units produced this period: 500,000 litres Direct material purchased: 75,000 Total cost: $82,500 Direct material used In production: 45,000 Cost per Kg: 5 1.10 Direct labour hours and total cost: 53,000 Total cost: $2,438,000 Nate the standard unit of production for this raonlpangir is related to each LITRE offinal shampoo concentrate. {i.e. 0.1 kg of 55 used to produce 1 litre of output product}. Required: Calailate the Direct labour Rate Variance for the period (3 Marks} NOTE FOR ALL VARIANCE INDICATE IF 11-IE VARIANCE [S FAVOURABLE OR UNFAVWRABLE BY ADDING AN F OR U AFTER 11-IE NUMBER. E.g. ifyou had a favourable variance of$100 enter 1ODF {no dollar signs are necessary and do NOT enter the whole wordjust the letter afterthe number}. Oniy positive numbers magir be entered as there are never negative variances only F or U variances