4 # of units Activity Raw Materials 8 Direct Labor 9 Variable OH 10 Fixed OH 11 Total Costs 200 250 Original Actual Budget Cost Variance $ 60 000 $ 70 000 $ (10000) U $ 50 000 $ 65 000 $ (15 000) U $ 10000 $ 11 000 $ (1000) U. $ 20 000 $ 22 000 $ (2000) U $ 140 000 $ 168 000 $ (28 000) U 250 Flexed Budget $ per unit Variance 15 #of units 16 17 Activity 18 Raw Materials 19 Direct Labor 20 Variable OH 21 Fixed OH 22 Total Costs 200 Original Budget $ 60 000 $ 50 000 $ 10 000 $ 20 000 $ 140 000 250 Actual Cost 70 000 65 000 11 000 22 000 168 000 $ $ $ $