Help!!!

Rune

I need help!

I am getting so confused.... and the text books are about as much help as a chocolate toaster.

Of the 5100 hours worked 200 hours was down time due to equipment malfunction, resulting in 2000 litres of material wastage.... So effect on labour efficiency and material usage?

Actual usage og material 51219.5
direct material usage variance 48000-51219.5 x 2=6439 a
lab eff var... 4800-5100x 8 =2400 a

Please help... my brian has frazzled....