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Question 3 (17 points) Design House manufacture a variety of clothing products. The accountant has developed the following standards for the manufacture of a summer dress based on normal production of 60 000 units: Material 2.5 metres $ Standard cost per suit $4.50 per m Direct labour 0.5 hours 20.00 per hr Variable OH 0.5 hours 2.90 per dlh Fixed OH 8.30 per dlh 4.15 520-05 During the most recent year, the following actual results were recorded: Direct materials purchased and 145 000 metres @ $4.55 used pm Direct labour hours 28 790 hours 5200 000 Overheads are allocated based on direct labour hours. Actual variable overhead cost was $83 000 and actual fixed overhead cost was $245 000 Required 1 - Compute the following: A - Materials price and usage variances. [3 marks] B - Labour rate and efficiency variances. [2 marks] C - VOH spending and efficiency variances [2 marks] D - FOH spending and volume variances [2 marks] 2 - Discuss the results [8 marks]