Calculate the Sales volume variance and price variance

Cases Sold Last Quarter Current Quarter 104.000 119.600 S 26.75 $ 27.00 Selling Price per Case 6.05 629 200 Cost Inputs Pounds of Cheese Per Case Pounds of Block Cheese Purchased & Used Cost per Pound Block Cheese Direct Labor Hours Per Case Direct Labor Rate Per Case Variable Manufacturing Per Case Selling and General Administration $ 3.00 $ 6.66 796.536 3.30 0.12 0.10 S 15.00 S 3.00 S 15.30 S 150.000 $ 3.36 165.000 Actual Cost of Goods Total and Per Case Cases Sold/Produced 104,000 119,600 Last Quarter Per Case Current Quarter Per Case Cheese Cost Pounds of Block Cheese Purchased & Used Cost per Pound Block Cheese 629,200 6.05 796,536 6.66 $ 3.00 3.00 $ 3.30 3.3 Total Cheese Costs 1,887,600 $ 18.15 S 2,628,569 $ 21.98 0.10 $ 0.10 0.12 $ 0.12 Direct Labor Cost Direct Labor Hours Per Case Cases Sold Produced Total Direct Labor Hours Direct Labor Rate Per Case 104,000 $ 1.00 119,600 $ 1.00 0.10 14,352 $ 0.12 10,400 $ 156,000 $ 166,400 S 1.50 1.84 219,586 $ 233,938 S Total Direct Labor Costs S 1.60 $ 1.96 312000 $ 3.00 401,856 3.36 Variable Manufacturing Overhead Cost Total Variable Manufacturing Overhead $ 312,000 $ 3.00 $ 401,856 $ 3.36 Total Cost $ 2,366,000 $ 23 S 3,264,362 $ 27 Amboy Specialty Foods Comparative Operating Income Statement Cases Sold 104,000 119,600 15,600 Difference Last Quarter Current Quarter $ 2,782,000 $ 3,229,200 $ Sales 447,200.00 Per Case $ 26.75 $ 27.00 $ 0.25 Variable Cost of Goods Sold 2,366,000 3,264,362 $ 898,362.40 Per Case $ 22.75 $ 27.29 $ 4.54 Contribution Margin $ 416,000 $ (35,162) $ (0.29) $ (451,162.40) (4.29) Per Case 4.00 Selling & General Administration $ $ 150,000 $ 165,000 $ 15,000.00 Operating Income $ $ 266,000 $ (200,162) $ (466,162.40)