Alquds Manufacturing company's operating income shows that it was less than planned udgeteo, erating 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 DM used 35000 gram at a cost of $310000, DL used 20000 labor hour at a cost of $240000, V.OH cost $250000, F.OH cost $200000. Budgeted Data: Sales in units 21500 units, Selling price per unit $50 per unit, Stard DM required is 2 gramata cost of $8 per gram, DL 0.8 hour at a cost of $12.5, V.OH cost is $11.9767 per perlabor hour and F.OH cost $180,000 for ?capacity of 20000 labor hours.Compute Spending Variances of DM Cost F $24000 a F $10000 U $10000 U $24000 do