Adler? shoulu ne de more concerned? If so, why? 7-21 Price and efficiency variances. Peterson Foods manufactures pumpkin scones. For January 2014, t budgeted to purchase and use 15,000 pounds of pumpkin at $0.89 a pound. Actual purchases and usage for January 2014 were 16,000 pounds at S0.82 a pound. Peterson budgeted for 60,000 pumpkin scones. Actual output was 60,800 pumpkin scones. F8 F1O 8 6 7 9 0