Case Study 9.1 Compile Data in usual 5 column format Obtain total &/or unit prices Calculate the required variances o in 5 column table format and below that o Using Ch 9 variance calculations for Materials Show Calculations in Detail (formulae - manual & XL) Case Study 9.1 Actual units Total Material used Total Cost of Material Total Labour used Total cost of labour 12,000 281,000 metres $1,010,400 38,200 hours $753,500 Budget Units 11,000 Material used pet unit 23 metres Cost per metre $3.60 Labour used per unit 3.25 hours Cost per hour $19.00 Note: Calculate rates per unit to 4 decimal points