1. Use the tables to answer a through e.

Standard Cost Profile Lab Treatment SU #12 Expected Treatments = 1,000
Resource	Quantity Variable	Quantity Fixed	Unit Cost	Variable Cost	Average Fixed Cost	Average Total Cost
Labor	0.80	0.80	$16.00	$12.80	$12.80	$25.60
Supplies	7.00	0	1.10	7.70	0	7.70
Total				$20.50	$12.80	$33.30

Actual Month Cost Lab Treatment SU #12 Actual Treatments = 1,100
Resource	Quantity Used	Unit Cost	Total Cost
Labor	1,600	$17.00	$27,200
Supplies	7,500	1.00	7,500
Total			$34,700

Calculate the following variances:

a.Efficiency Variance Labor

b.Efficiency Variance Supplies

c.Price Variance Labor

d.Price Variance Supplies

e.Volume Variance