Budgeted Actual

Sales volume $100$ units $110$ units

Sales price $$50$ per unit $$55$ per unit

Unit VC $$30$ per unit $$33$ per unit

Input price for DL $$10$ per hour $$12$ per hour

Input quantity per unit for DL $1\mathrm{.}5$ hours per unit $2$ hours per unit

Compute input price variance for DL

Group of answer choices

$$440$ favorable

$$330$ favorable

$$440$ unfavorable

$$2$ unfavorable

$$330$ unfavorable