OUESTION TWO $($IS MARKS$)$

$($a$)$ XYZ Itd manufactures a particular product, the standard direct labour cast of which is sh$.120$ per unit whose manufacturer involves the following.

$\backslash$table$[[$Grade of workers,Hours,Rate,Amount $($sh$)],[$A$,30,2,60],[$B$,20,3,60],[$Total$,50,,120]]$

During a period, $100$ units of the product were produced, the actual labour cost of which was as follows

$\backslash$table$[[$Grade of workers,Hours,Rate,Amount $($sh$)],[$A$,3200,1\mathrm{.}50,4800],[$B$,1900,4\mathrm{.}00,7600],[$Total$,5100,,12400]]$

Calculate

$(1)$ Labour cost variance

$(3$ marks$)$

$($ii$)$ Labour rate variance

$(3$ marks$)$

$($iii$)$ Labour efficiency variance

$(3$ marks$)$

$($iv$)$ Labolir mix variance

$(3$ marks$)$