8 Alquds Manufacturing company's operating income shows that it was less than planned (budgeted) operating income by $30,000. this difference let management to ask about the reasons to get a feedback the Financial manager tries to interpret the result by different way based on following data: Actual Data:Sales in units 20000, selling price $55 per unit, DM used 35000 gram at a cost of $310000, DL used 20000 tabor hour at a cost of $240000, VOH COSE $250000, FOH cost $200000. Budgeted Data: Sales in units 21500 units, Selling price per unit $50 per unit, Standard DM required is 2 gramata cost of $8 per gram, DL 0.8 hour at a cost of $12.5, VOH cost is $11.9767 per perlabor hour and FOH cost $180,000 for capacity of 20000 labor hours, Compute Activity Variances of FOH Cost F$100005 F 5240000 U $20000 de