7Use the following information about supply consumption to determine the usage and price variances. The department is considered 90% variable with volume. Actual units of service were 60,000 compared with a budget of 230,000.

Supply item Actual spend Budget spend Actual units Budget units

A $9120 $2,120 1,710 700

B $7,700 $7,000 2,512 1,800

C $5,300 $6,100 1,584 1,400

Total

Work Must be shown/ Calculations