URGENT!!!

Syarikat Lofa is a small enterprise bottling banana milk tea for convenient stores. The company uses standard cost system and has developed the following standards for 2022: Direct material Direct labour Variable overhead Fixed overhead Standard Quantity (per batch) 50 litres 0.5 hours 0.5 hours 0.5 hours Standard Price (RM) 1.50 7.00 3.00 5.00 per litre per hour per hour per hour Standard Costs (RM) 75.00 3.50 1.50 2.50 RM82.50 During February 2022, the company produced and sold 300 batches of milk tea. In times of peak seasonal demand, the normal operating capacity of the production line is at 150 labour hours. The actual operating results for March 2022 are as follows: Sales Direct material Direct labour Variable overhead Fixed overhead 300 batches at RM100 per batch 15,000 litres at RM1.60 per litre 100 hours at RM7.00 per hour RM300 for 100 hours RM440 for 100 hours Required: Calculate the following variances for March 2022: (i) Total material variance (4 marks) (ii) Total labour variance (4 marks) (iii) Overhead volume variance (4 marks) (iv) Overhead controllable variance (4 marks) (v) Total variance (4 marks)