=+11-46 KKK Comprehensive variance analysis review OBJECTIVES 2, 3, 4 ThumbDrive Ltd produces USB Flash Drives (drives). They have the following budgeted standards for the month of March 2015:

Average selling price per drive $4.50 Total direct materials cost per drive $1.25 Direct manufacturing labour Direct manufacturing labour costs per hour $29.50 Average labour productivity rate (drives per hour) 200 Direct marketing cost per unit $0.35 Fixed overhead $725 000 Sales of 2500000 units are budgeted for March. Actual March results are: