for the year just ended, where 3,900 units were produced compared to the 3,700 planned units, the accounting team gathered the following information. - Actual board feet purchased, 212,050; actual board feet used, 193,050; budgeted board feet per unit, 50. - Actual price per board foot, $1.58; budgeted price per board foot, $1.60. - Actual DL hours used, 6,200; budgeted DL hours per unit, 1.6. - Actual DL rate per hour, $20.20; budgeted DL rate per hour, $20. - Actual variable-MOH cost, $21,700; budgeted variable-MOH rate, $3.60 per DL hour. - Actual fixed-MOH cost, $62,000; budgeted fixed- MOH rate, $10.50 per DL hour. (a) efficiency variances, (3) variable-MOH price and efficiency variances, and (4) fixed-MOH price and volume variances