F2 exam

Hi John.

Can you please help me with some questions?

I recently just missed out on a pass by a whisker.

I have some questions that I still cannot figure out.

1)Beech Ltd Company has budgeted on producing 12,000 desks during April. Their standard cost card shows the standard usages of wood to be 1.5 meters per desk at a standard cost of $ 5 per meter.
They actually produced 15,000 desks and used 24,000 meters of wood at a cost of $108,000. What is the Material usage?
I don’t understand how the material usage is 7500 adverse?

2) Is variable effiency related to labour effiency or labour rate?

3)Labour Production ratio is 104.7% and Labour effiency is 84.6 what was the actual hours of production?