Question 2The budgeted and standard data for productivity include the followingDirect labourTen employees work for 45 hour a week. The standard rate of pay is ksh 4 per hour. Output per hour is 40 kg of the product.Direct materialMaterialquantity kgprice per kgX 602.00Y401.00Z1001.40From this standard matrix 180 kg of product is expectedActual data for first week in April were as followsHours worked45Rate of pay ksh 4 per hourOverhead incurredksh 5400Output1980 kgProduction and consumption of materials were as follows:MaterialQuantity (kg)X700Y440Z1120Required(a)Calculate the following direct material variance for each material (10mks)i.Totalii.Priceiii.Usageiv.mix(b)Calculate the direct labor efficiency variance (10mks)