1. Tropical ltd produces powder soap for households use. Thestandard direct costs per carton containing 20 packets of one kgeach is as follows:

Raw materials

15 kgs of tallons @ sh 10 per kg

10 kgs of caustic soda @ sh 16 perkg

Labour 20 hours @ 5 per hour

Packed materials

20 packets @ 50 cents each

1 carton @ sh 5 each

The monthly budget is per 1,000cartons. The overhead expenses which are all Fixed are budgeted atsh 40,000 and selling price per 1kg packet of soap is sh 25. thefollowing details relate to October 2007 when 1,200 cartons ofsoap

           Were produced and sold

                                                                                                           Ksh

                       Sales 1,200cartons                                                552,000

                       Raw materials:

                                   Tallow 10,800kgs                                      129,600

                                   Caustic soda 13200kgs                            198,000

                                   Labour; 26,400hours                                145,200

                                   Fixed overheadexpenditure                   42,000

           REQUIRED: calculate

1. Price and usage variances each rawmaterials.                
2. Labour rate and efficiencyvariances.                                 
3. Sales price and volumevariances.                                       
4. Overhead expenditurevariances.