\begin{tabular}{lrrr} Sales & units & \multicolumn{1}{r}{ Budgeted } & \multicolumn{1}{c}{ Actual } \\ Variable cost of goods sold & 400 & 200000 & 200000 \\ Variable selling expense \$5/ & & 48280 & 50500 \\ unit & 2000 & 2000 \\ Total variable expense & 50280 & 52500 \\ Contribution margin & 149720 & 147500 \\ & & 66000 & 66000 \\ Fixed MOH & 81000 & 81000 \\ Fixed selling \& admin & 147000 & 147000 \\ Total fixed expenses & & \\ & & & \\ & $,720 & $500 \\ \hline \end{tabular} (2,220) Direct materials Direct labor Variable MOH \begin{tabular}{|rrr|} \hline \multicolumn{1}{|c}{ Std Qty } & \multicolumn{1}{c|}{ Std Price } & \multicolumn{1}{c|}{ Std Cost } \\ \hline 9 & 5.2 & $46.80 \\ 1.5 & 46 & $69.00 \\ 1.4 & 3.5 & $4.90 \\ & & $120.70 \end{tabular} During November the plant produced 400 units. a. Purchased materials of 4000 pounds @ $4.80 per b. Used in production 3500 pounds. c. Worked direct labor of 700 hours @ $45.00 per d. Incurred MOH variable of $2,400 and 600 hours. Calculate DM, DL, and MOH Variances