2) Hoffman Company sold 30,000 units. Here are their actual numbers. Determine how much each actual number differs from the numbers budgeted for sales of 30000. Indicate whether the difference is favorable or unfavorable. a) Sales $1,500,000 b) Direct Materials -$600,000 c) Direct Labor-$450,000 d) Variable Overhead-$140000 e) Fixed Overhead -S105,000 2) Hoffman Company sold 30,000 units. Here are their actual numbers. Determine how much each actual number differs from the numbers budgeted for sales of 30000. Indicate whether the difference is favorable or unfavorable. a) Sales $1,500,000 b) Direct Materials -$600,000 c) Direct Labor-$450,000 d) Variable Overhead-$140000 e) Fixed Overhead -S105,000