$2\mathrm{.}2$

REQUIRED

Use the information given below to calculate the following variances. In each case also state whether the variance is favourable or unfavourable.

$2\mathrm{.}2\mathrm{.}1$ Material quantity variance

$(3$ marks$)$

$2\mathrm{.}2\mathrm{.}2$ Total labour variance $($without using the labour rate and efficiency variances$)$

$(3$ marks$)$

$2\mathrm{.}2\mathrm{.}3$ Variable manufacturing overheads expenditure variance

$(3$ marks$)$

INFORMATION

Sona Manufacturers uses the standard costing system. The standards are as follows:

$\backslash$table$[[$Direct material,$3kg$@$R8$ per $kg$