10 Per unit 5 Perkg 8 Per unit 5 Per hour 2000 units 19000 kgs 4.5 Per kg 15000 hours 46 Per hour Free AIRILA. A Material and Laber for productions follows Standard Material Required in ko Material Price in OMR Labour Hours Labour Rate in OMR Actual Units produced Materiale Material Price in OMR Labour Hours Labour Rase in OMR Required: Calculate 1. Material Quantity Variance (MOV) 2 Material Price Variance (MPV) 3. Labor Rate Variance (LRV) 4 Labor Efficiency Variance (LV) B. The variablesducten overhead data ofa.product is as follosa Standard hours Standard rate in OMR Actual units produced Labour hours including idle time Idle time Actul variable cost in OMR Calculate the following variances 1. The variable overhead sol variance 2 The Variable production overhead Expenditure Vrance 3. The Variable production overhead Emiciency Variance C.The Eldgoduction school to reduction follows: Budgeted units Expected time to produle Budgeted fixed overheads in OMR Budgeted fixed overhead rate per hour OMR Budgeted fixed overhead rate per unit OMR Actiil fixed overheads in OMR Actual units produced Actual hours worked Calculate the following: 1. The fixed overhead total variance 2 The fixed overhead expenditare variance 3 The fixed overhead volume variance 4. The fixed overhead volume efficiency variance 3. The fixed overhead volume capacity variance 8 hours 9 per hour 2000 units 15500 hours 500 hours 140000 1900 units 3 hours 20000 33 per hour 10 per unit 21000 2000 units 5800 hours