The direct materials and direct labour standards for one bottle of Clean$-$All spray cleaner are given below:

$\backslash$table$[[,\backslash$table$[[$Standard Quantity$],[$or Hours$]],\backslash$table$[[$Standard Price$],[$or Rate$]],\backslash$table$[[$Standard$],[$Cost$]]],[$Direct materials,$6\mathrm{.}0$ millilitres,$$0\mathrm{.}27$ per millilitre,$$1\mathrm{.}62$

Question $2$ : Compute the direct labour rate and efficiency variances for a month