Budgeted sales price is $10, actual is $12.

Budgeted sales volume is 2,500 units, actual is 2,400 units.

Budgeted input prices are $4/pound for DM and $15/hour for DL, actual is $4.50/pound for DM and $14/hour for DL.

Budgeted amounts of inputs are 0.5 pounds of DM and 0.2 hours of DL per unit of output. Actual amounts are 0.45 pounds of DM and 0.19 hours of DL per unit of output.

Budgeted fixed costs are $22,000, actual $23,000.

Required: Which of the following variances are favorable / unfavorable (use common sense rather than computations):