Budgeted units produced and sold Actual selling price Sales volume variance for units sold Sales volume variance for revenue Budgeted direct material allowed per unit of output Actual direct material allowed per unit of output Budgeted direct manufacturing labor cost per hour Actual direct manufacturing labor cost per hour Budgeted manufacturing overhead cost per unit of output Actual manufacturing overhead cost per unit of output Total budgeted variable costs per unit of output Total actual variable costs per unit of output Budgeted direct manufacturing labor allowed per unit of output Actual direct manufacturing labor allowed per unit of output Budgeted and actual fixed costs Calculate the following: 1. Price variance for direct material is: 2. Efficiency variance for direct material is: 3. Price variance for direct labor is: 4. Efficiency variance for direct labor is: 20000 140 3000(F) 390000(F) Four units Five units 40 42 14 17.1 110 86 .6 hour .45 hour 100000$