please do question (i) until (ix)

3 kg Amir Fikri Enterprise produces a product called AF. The company has set the following standard for producing one unit of AF: Quantity per unit RM per kg Direct Material: 3.50 Hours per unit RM per hour Direct labour: 3.5 hrs 4.00 Variable overhead: RM5.00 per hour Selling price RM85.00 per unit Budgeted fixed costs per year are estimated to be RM540,000. Estimated production and sales are 8,000 units and 7,500 units per month respectively. Variable overhead is absorbed based on direct labour hour and fixed overhead is absorbed based on number of units produced Actual production and sales are 7,500 units for the month of December 2017 and the following costs are incurred: Direct material: Direct labour: (Purchased 24,000 kg, Usage 23,000 kg) (25,500 hours) Variable Fixed Total RM78,000 RM99,450 Overheads: RM145,000 RM60,000 b. Calculate the following variances for the company for the month of December 2017: i. Direct material price variance ii. Direct material usage variance iii. Direct labour rate variance iv. Direct labour efficiency variance Variable overhead expenditure variance Variable overhead efficiency variance vii. Fixed overhead expenditure variance viii. Fixed overhead volume variance Sales volume variance (17 marks) V. vi. ix. IT 10