Nonmanufacturing variances (Appendix 11.1). Ming's Sales uses standard costs and variances for controlling costs. As a result of studying past cost data, it has established standards as follows: variable costs. $6 per sales call; 9 sales calls per unit sold. Actual data for May, June, and July follow:

Compute the variable cost price and efficiency variances for each month.

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Units Sold Actual Costs 290.000 30,000 $1.880.000 310,000 40.000 1,840,000 260,000 20,000 1.580.000 May June July Sales Calls