Germ Free produces hand sanitizer. It uses units of production as the cost driver for overhead and employs a standard costing system. The following information was provided by the company's controller for the month of May. Complete the template below to calculate the required variances.

Units Produced Materials Purchased - total kilograms Materials - kilograms per unit Material Cost per kilogram Materials used- total kilograms Total labor hours used Labor-hours per unit Labor wage per hour Fixed Overhead - Total Variable Overhead - Total Variable Overhead - per unit Overhead rate per unit Materials Amounts Price Total Labor Amounts Price Total Overhead Total Actual $ Based on Materials Purchased Actual Actual Price Variance Rate Variance Actual Budget 145,000 142,000 52,000 0.050 $ 14.75 $ 15.00 $ 143,500 $ 142,000 $ 111,250 $ 113,600 Controllable OH Variance 7.10 $ 51,600 7,520 SS $ $ 0.350 7.00 Volume Variance 0.80 1.80 Based on Materials Used Fix Bdgt Flx Bdgt Efficiency Variance Applied Quantity Variance