Y plc produces widgets. Each widget should take 0.5 hours to make. The standard rate of pay is $ 10 per hour. Idle time is expected to be 5% of hours paid. They actually produce 10,800 units. They pay $ 50,000 for 6,000 hours, of which 330 hours are idle. What is the excess idle time variance? Answer is 316 Adv Please provide me calculation as soon as possible.