(a) (i)

Sales price variance – Plasma TVs 1
Sales price variance – LCD TVs 1
Sales volume contribution variance – Plasma TVs 1
Sales volume contribution variance – LCD TVs 1
–––
4
–––
(ii) Material price planning variance 1
Material price operational variance 1
–––
2
–––
(iii) Actual hours worked 3
Labour rate variance 1
Labour efficiency variance 1
–––
5
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