Actual amounts Sales revenues Direct material purchases Direct material usage: WIP Direct labour cost Variable overhead Find overhead February 2021 $ 35,000,000 6.25 unit 5,600,000 units (Case) sold $ 1,995,000 $ 210 litre 950,000 litres (0) $ 1.95 /litre 950,000 litres (1) $ 5,580,000 $18.60 LH direct labeur hours (DLI $ 1,500,000 cost driver $ 5.100,000 cost driver DLH Standard (Budget) amounts Sales revenues Direct material purchases Direct material usage WIP (Std 0.2 litres/unit) Direct labour cost (Standard: 0,05 DLH / unit) Variable overhead Fixed overhead applied Fixed overhead budget February 2021 $ 35,200,000 $ 6.40/unit units (Case) sold $ 1,850,000 $ 185 litre litres (0) $ 2,035,000 $ 1.85 litre litres (0) $ 5,362,500 275.000 direct labour hours (L.) $ 6.05 /LH cost driver $ 1750 DEH cost driver. Du $ 5.000.000 250.000 standard DEH Required: 1) Using the data and answer sheets provided, calculate the variances for each of the following catagories: A) Sales revenues B) Direct materials purchased / used in production C) Direct labor D) Variable overhead E) Fixed Overhead