Planning and Operational Question DEC 2013 NO 5

Dear Jhon,

Good day,

I have worked exam question no 5 DEC 2013. I have try this question the way my tutor explained to us in class and my answers was different
For example as per acca answers sheet

Planning and operational variances is $343000 adverse but i got $339000 adverse ( 240000 for bedsheet and 99000 for pillowcase)

Material Usage Operational Variance (MUOV) i got 24000 favorable (48000 adverse for bedsheet and 24000 favorable for pillowcase)

But as per reconciliation i got same amount as mentioned in answers ie $339400 ADVERSE.

My real concern here is that when answering part b of the question, wont it be a problem while elaborating on diferrent varience here??

Please clarify Sir,

Thank you for your support in advance.

Regards
Avinash.