Flexible Budgeting and Varlance Analysis te Com dark Standard Amount per Case Dark Light ChocolateChocolate 6 ibs 11 lbs. 0.4 hr Pound 9 1bs. 7 lbs. 0.3 hr Sugar 0.6 Standard labor Dark Chocolate Planned production 3,300 cases rate of cocoa or sugar At the end of the budget year Belgian Chocolate had the following actual resuits: 13,800 (cases) Actual Price perActual Pounds Purchased and Used Pound 132,100 184,900 Sugar 1,470 Dark checolate 5,660