Actual 110 units Budgeted 100 units $50 per unit $30 per unit Sales volume Sales price Unit VC Input price for DL Input quantity per unit for DL $55 per unit $10 per hour 1.5 hours per unit $33 per unit $12 per hour 2 hours per unit Compute sales volume variance O $200 favorable 0 $200 unfavorable 0 $500 favorable O $500 unfavorable O 10 units favorable