Question 1: Allocated Mark: (15) Desert Challenge Manufacturers has the following standards for its desert tent: (1) Materials: 0.1 kg. of fiber insulator per tent at BD5 per kg (2) Labor: 1.2 standard hours per tent at BD10 per hour (3) Variable Overheads: 1.2 standard hours per tent at BD4 per hour Last month, employees actually worked 2,500 hours to make 2,000 tents. 210 kgs of tent insulator were actually purchased and used to make 2,000 tents. The materials actually cost a total of BD1,029. Total actual labor cost was BD26,250. Actual variable manufacturing overhead for the month was BD10,500. (a) Using the information above, calculate the following: (12 Marks) (1) Materials Price Variance (2) Materials Quantity/Usage Variance (3) Labor Rate Variance (4) Labor Efficiency Variance (5) Variable Manufacturing Overhead Rate Variance (6) Variable Manufacturing Overhead Efficiency Variance (b) Define responsibility accounting and explain how standard costing can be used for responsibility accounting. (3 Marks) (15 Marks)