QUESTION $3(25$ MARKS$)$

Artisan Bags Sdn$.$ Bhd$.$ produces leather bags called 'Elegance'. As a management accountant in the Cost Control Department, Encik Halim is required to prepare a variance analysis of the performance of 'Elegance' for the month of June $2024.$

The following are the budgeted data for the month ending $30$ June $2024$:

$\backslash$table$[[$Sales $(10,000$ units @ RM$125),$RM$,$RM$],[$Costs:$,,1,250,000$