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 price variance for DL $330 favorable $2 unfavorable $440 unfavorable $440 favorable $330 unfavorable