calculate the 8 variances we learned this week... In your answers, be sure to use proper commas. Do not use dollar signs or decimal places. If the variance is favorable, indicate s by using (F). If unfavorable, indicate so by using (U). For example, a favorable variance of 10,000 would look like this: 10,000 (F). Per Unit Standards @ = DM: DL: VOH: FOH: @ 12.0 lbs 10.0 hrs 10.0 hrs 10.0 hrs 15.00 18.50 7.00 5.00 180.00 185.00 70.00 50.00 485.00 @ @ Flexible Budget (based on 80% of Productive Capacity) 4,500 90% 4,000 80% Unit Production Percent of Capacity 3,500 70% 54,000 810,000 48,000 720,000 12.0 180.00 DM Quantity DM $$ 42,000 630,000 40,000 740,000 45,000 832,500 35,000 647,500 10.0 185.00 DL Hours DL $$ Indirect Material Indirect Labor Utilities Total VOH $$ 2.50 2.70 1.80 7.00 87,500 94,500 63,000 245,000 100,000 108,000 72,000 280,000 112,500 121,500 81,000 315,000 Rent - Factory Deprec - Factory Factory Insurance Supervisor Salaries Total FOH $$ 1.00 1.80 0.60 1.60 5.00 40,000 72,000 24,000 64,000 200,000 40,000 72,000 24,000 64,000 200,000 40,000 72,000 24,000 64,000 200,000 Actual Results (based on 90% of Productive Capacity a DM: DL: 55,000 lbs 44,500 hrs 14.50 18.25 797,500 812,125 @ Indirect Material Indirect Labor Utilities Rent - Factory Deprec - Factory Factory Insurance Supervisor Salaries Total Factory OH $$ 113,460 120,940 78,600 41,850 73,800 25,900 66,450 521,000