with format please

but this is the question i get confused with and its provide RM20 standard variable cost

(A) (25 marks) Success Sdn Bhd produces a product, P with the following standard costs and quantities: Raw materials usage per unit 2 kilograms Raw materials cost per kilogram RMS Labour hours per unit 3 hours Labour cost per hour RMS The company's budgeted information for 2020 is as follows: Budgeted sales and production of 4,000 tunits based on 12,000 budgeted direct labour hours. Total budgeted variable overhead RM48.000 Variable overheads are absorbed based on direct labour hours The standard selling price of product P is RM34 per unit and the standard variable cost is RM20 per unit. Actual results for 2020 were as follows: Actual sales and production 4.200 units at sales value of RM148,000. Total variable overhead RM43,600. Raw materials purchased and used during the year cost RM28.800 for 7.200 kilograms. Direct labour costs were RM94,500 for 10,500 direct labour hours actually worked. 6) Calculate Direct material price variance, (ii) Direct material usage variance. (111) Direct labow rate variance. (iv) Direct labour efficiency variance. production overhead expenditure variance. (vi) Variable production overhead efficiency variance. (2 marks) (3 marks) (2 marks) (3 marks) (2 marks) (3 marks) (v) Variable