Actual 110 units $55 per unit Sales volume Sales price Unit VC Input price for DL Input quantity per unit for DL Budgeted 100 units $50 per unit $30 per unit $10 per hour 1.5 hours per unit $33 per unit $12 per hour 2 hours per unit Compute input price variance for DL O $440 unfavorable 0 $440 favorable O $330 unfavorable $330 favorable O $2 unfavorable