We have the following standard and actual data related to materials and direct wages at Al Salam Foundation $2023$:

Normative data

$\backslash$table$[[5$ kilos,Direct materials needed to produce one unit$],[2$ riyals,Standard price per kilo$],[3$ hours,Direct labor hours required per unit of product$],[6\mathrm{.}5$ riyals,Standard wage rate per direct labor hour$]]$

$\backslash$table$[[5000$ units,Total number of actual units produced$],[6$ kilos,Quantity of direct materials$],[1\mathrm{.}5$ riyals,Actual price per kilo$],[3\mathrm{.}5$ hours,Direct working hours$],[6$ riyals,Actual wage rate per hour of direct labor$]]$

Preparing the supervisory report for material costs and direct wages using Microsoft Excel

$($a$)$ Calculate the total deviation of direct materials and analyze the deviation into price deviation and quantity deviation.

b Calculate the total deviation of direct wages and analyze the deviation into wage rate deviation and wage rate deviation