EXTRA QUESTION – VARIANCE ANALYSIS Uniform Expert Sdn. Bhd. accepts orders and provides school unifo

EXTRA QUESTION – VARIANCE ANALYSIS Uniform Expert Sdn. Bhd. accepts orders and provides school uniforms to many supermarkets and stores selling clothes throughout Malaysia. The production process is divided into two sa y the process of cutting sewing proces. Supervisor of the production together with management accounts have set the standard for direct material and direct labor as below Unfor Expert Sh. Bhd. menerima makan serta membekalkan bau-bayu sekolah kepada harga p ro g lung-dung an audi seluruh Malaysia Proses Arhagi kepada peringkat proses pemotongan dan proses jahitan i hagi pogaran bersama-sama dengan akauntan pengurusan telah menetapkan Piwa w alan langsung dan buruh langsung per w ahl Standard cost for a pair of school uniforme Kosslandard hagi sepasang sekolah: RM12.60 Raw materials Raamah 3.0 meter RM 4.20 per metermeer Direct laborurwang 4 hours from RM 4.60 per hour sejam Variable overhead (Overhed berubah 4 hours from RM 6.00 perhour selam RM18.40 RM24.00 Actual performance for current year: Prestasi sebenar untuk tahun semasa: Units produced (Umi dikeluarkan 4,000 pairs (pasang] Raw material: (Bahan mentah • Purchases: (Belian: 15,000 meter @ RM 3.90 per meter (semester • Opening inventory [lventori awal • Closing inventory Inventori akhir RM58,500 300 meter 800 meter RM50,160 Direct labor: (Burah langsung: 11,400 hours (jam/ @ RM 4.40 per hour (sejam Variable overhead cost: (Overhed berubah): Applied on the basis of direct labor hours (diserap berdasarkan asas jam buruh langsung / RM 66,120 Required: Dikehendaki:/ Calculate the following, showing clearly your works. Indicate favaroble (F)) or unfavaroble (UF) as results of your anaysis. Kirakan perkara-perkara berikut dengan mene kan kerja anda secara jelas. Tandakan m a kan atau tidak memuaskanTM) sebagai hasil analisa andal a Materials price variance. (Varians harga bahan mentah.) (5 marks) b. Material quantity variance. (Varians kuantiti bahan mentah.] (5 marks) Labour rate variance (Varians kadar buruh langsung.) d c (5 marks) Labour efficiency variance. (Varianus kecekapan buruh langsung.) (5 marks) Variable overhead spending variance. (Varians perbelanjaan overhed berubah.] (5 marks) Variable overhead efficiency variance. (Varians kecekapan overhed berubah.) (5 marks)