52 Materials: 53 Quantity variance $1.65 54 Price variance SO.15 $1.50 U 55 Labor: 56 Efficiency variance $1.80 57 Rate variance $2.00 0.20 U 58 Variable overhead: 59 Efficiency variance $0.70 60 Rate variance $0.05 0.65 F 61 62 Excess of actual over standard cost per unit $1.05 U 63 64 65 66 Sheet1 READY Attempt(s) 2/3 Step: This is the same per unit as in total