4 () 8 depending on the data in question 1, and after preparing level 3 analysis, the fixed overhead spending variance :equal Dawn Co. manufactures and sells Toys and the following are :the data for year 2019 Static Budget Actual 8,000 9,000 Units Sold 800,000 990,000 Revenues 240,000 285,000 Direct material 80,000 102,000 Direct Labor 64,000 80,000 Variable overhead 80,000 90,000 Fixed Cost :Additional Information Standard direct material cost.1 per Toy: 3 bound of Plastic input allowed per output unit (Toy) manufactured, at $10 standard .price per bound Actual bounds of plastic input.2 purchased and used 30,000 bound, with Actual price per bound $ 9.5 Standard labor price per hour.3 $20 Actual labor price per hour.4 $20.40 After preparing level 2 analysis, the revenues sales volume :variance equal