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From the following particulars of Rose Mary Company, calculate the total direct materials variance.
Sampling Rate
The number of samples taken per unit of time (often per second) in a digital audio or video recording, which determines the quality of the playback.
Bit Rate
The rate at which bits are transferred or processed, often measured in bits per second (bps), used in digital media to denote audio or video quality.
Digital Audio
Sound that has been encoded in a digital format for processing, storage, or transmission.
Smartphone
A mobile phone that includes advanced features beyond making calls and sending texts, such as internet connectivity and the ability to run software applications.
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