15 11 X company has a following comparison data: Budget Actual Units sold 18000 20000 SP $100 $90 DM Cost per unit $ 30 $25 DL Cost per unit $20 $ 25 V.OH Cost per unit $15 $20 $270000 $330000 Required: Compute The Following F.OH Quantity Variance of sales Revenue $600,000 Spending Variance of DL cost $270,000 $400,000 U $100,000 Quantity Variance of DL Cost U $30,000 U $60,000 Quantity Variance of F.OH Cost $300,000 $2,000,000 Flexible Budget DL Cost F$100,000 U $40,000 F$200,000 Spending Variance of F.OH Cost U $200,000 $0 Revenue Variance of sales revenue Flexible Budget Sales Revenue ... Spending Variance of V.OH Cost ... Spending Variance of V.OH Cost