MASKING is a producer of student-mask for universities and has the following information for the standard and actual costs: Estimated activity & standard cost per unit • The factory estimated that it...

To calculate direct labour rate variance, efficiency variance and total direct labour variance.

Extracted text: MASKING is a producer of student-mask for universities and has the following information for the standard and actual costs: Estimated activity & standard cost per unit • The factory estimated that it would require 3 meters of material per unit of mask at an expected cost of RM10.00 per meter. • It also estimated to use 5 direct labour hours per unit and estimated to pay wages at a rate of RM8.00 per hour. • The standard variable overhead rate estimated were RM6.00 per hour. Actual activity & cost • The factory manufactured 20,000 student-mask. • The factory purchased and used 58,000 meters of material at total cost of 591,600. • The factory used 104,000 direct labour hours and paid at a total wage of RM842, 400. • The total variable cost incurred was RM676, 000. MASKING allocates its overhead on the basis on direct labour hours.