28. The difference between actual price per unit of input A. Price variance. B. Quantity variance. C. Volume variance. D. Controllable variance. and the standard price per unit of input results in a: E. Standard variance. company provided the following direct materials cost information. Compute the cost variance. Standard costs assigned: 29. A $810,000 Direct materials standard cost (405,000 units @ $2/unit) Actual costs: $888,250 Direct Materials costs incurred (403,750 units@ $2.20/unit) A. $2,500 Favorable. B. $78,250 Unfavorable. C. $78,250 Favorable. D. $80,750 Unfavorable. E. $80,750 Favorable. 30. Identify the situation below that will result in a favorable variance. A. Actual revenue is higher than budgeted revenue. B. Actual revenue is lower than budgeted revenue. C. Actual income is lower than expected income. D. Actual costs are higher than budgeted costs E. Actual expenses are higher than budgeted expenses