Budgeted Actual Sales volume 100 units 110 units Sales price Unit VC $50 per unit $30 per unit $10 per hour $55 per unit $33 per unit $12 per hour Input price for DL Input quantity per unit for DL 1.5 hours per unit 2 hours per unit Compute input efficiency variance for DL $100 unfavorable $100 favorable $550 favorable 0.5 hours unfavorable $550 unfavorable