hi there pls assist me, the question is: the perfomance report summarizes budget and actual usage and costs for the items shown for a particular month in which 100 SeaCruiser hulls were produced by Cruiser Inc.

Budget Actual Variance Raw materials: $45 780 $46 125 $345 U Glass fiber cloth: Budget; Standard/hull of 218 meters @$2.10/m x 100 hulls Actual: 22 500 m @2.05/m 33 280 32 893 387 F Direct labour: Build up labour: Budget; Standard/hull of 26 hrs @$12.80/hr x 100 hulls Actual: 2 540/hrs @12.95/hr 8 320 8 128 192F Variable overhead: Related to build up labour Budget: Standard/hull of 26hrs @$3.20/hr x 100 hulls Actual: 2 540hrs @ $3.20/hr $87 380 $87 146 $234 F Totals Required Analyse the budget variance for each item by calculating the quantity and cost per unit of input variances