$-4-$

INC$2601$

$\backslash$table$[[$Output$,5000$ units$],[$Standard price of material,R$200$ per Kg$],[$Standard quantity of material,$4$ kg per blind$],[$Standard labour,$4$ hours per unit @ R$100$ per labour hour$],[\backslash$table$[[$Standard$],[$overheard$]],$mariable per$],[,2$ machine hours per unit @ per pry$],[$Actual price of material,$3$ kg per blind$],[$Actual quantity of material,$3\mathrm{.}5$ hours per unit @ R$120$ per labour hour$],[$Actual variable manufacturing overheard,$3$ machine hours per unit @ R$65$ per$]]$

Determine the following variances and state whether it is favourable or unfavourable.

$3\mathrm{.}1\mathrm{.}1$ Total direct material variance, utilize the following format.

$(4)$

$3\mathrm{.}1$ A company producing wooden blinds has the following information associated with its manufacturing process for June $2023$:

$-4-$

INC$2601$

$\backslash$table$[[$Output$,5000$ units$],[$Standard price of material,R$200$ per Kg$],[$Standard quantity of material,$4$ kg per blind$],[$Standard labour,$4$ hours per unit @ R$100$ per labour hour$],[\backslash$table$[[$Standard variable manufacturing$],[$overheard$]],\backslash$table$[[2$ machine hours per unit @ R$65$ per$],[$machine hour$]]],[$Actual price of material,R$220$ per Kg$],[$Actual quantity of material,$3$ kg per blind$],[$Actual labour,$3\mathrm{.}5$ hours per unit @ R$120$ per labour hour$],[$Actual variable manufacturing overheard,$\backslash$table$[[3$ machine hours per unit @ R$65$ per$],[$machine hour$]]]]$

Determine the following variances and state whether it is favourable or unfavourable.

$3\mathrm{.}1\mathrm{.}1$ Total direct material variance, utilize the following format.

$(4)$

$3\mathrm{.}1\mathrm{.}2$ Total direct labour variance, utilize the following format.

$(7)$

$3\mathrm{.}1\mathrm{.}3$ Total variable overhead variance, utilize the following format.

$(7)$