3 The following data has been provided by Company A 6 pts Budget Quantity Actual Cost per unit Quantity Cost per unit Sales (units) 5,000 $25.00 25.00 5,100 Materials (kg) 1,000 $6.00 5.50 1,100 Labor (hours) 2,000 $12.00 1,900 13.00 a) Calculate the Sales, Materials, Labor and total variances, please show your workings (4 points) b) List one advantage and one disadvantage of variance analysis (2 points) Edit View Insert Format Tools Table 12pt Paragraph BIUA T