i) planned operation was at 70% of the productive capacity of 20,000 units.

ii) prepare DM, DL, VOH and FOH variance analyses.

Unit Standards: \begin{tabular}{lllll} DM & 20.0ft & $15.00 foot & =$ & 300.00 \\ DL & 18.0 hours & $18.00 hour & = & 324.00 \\ VOH & 18.0 hours @$6.00 hour & = & 108.00 \\ FOH & 18.0 hours @$12.00 hour & = & 216.00 \\ & & & $ & 948.00 \end{tabular} Flexible Budget: \begin{tabular}{lllll} 14,000 & (70%) & & \\ DM & 280,000.0ft & $15.00 foot & = & 4,200,000.00 \\ DL & 252,000.0 hours & @$18.00 hour & = & 4,536,000.00 \\ VOH & 252,000.0 hours @$6.00 hour & = & 1,512,000.00 \\ FOH & 252,000.0 hours @$12.00 hour & = & 3,024,000.00 \end{tabular} @ 16,000(80%) \begin{tabular}{lllll} DM & 320,000.0ft & $15.00 foot & = & 4,800,000.00 \\ DL & 288,000.0 hours @$18.00 hour & = & 5,184,000.00 \\ VOH & 288,000.0 hours @$6.00 hour & = & 1,728,000.00 \\ FOH & & & & 3,024,000.00 \end{tabular} Actuals: @ 16,000 \begin{tabular}{lllll} DM & 336,000.0ft & @14.00 foot & = & 4,704,000.00 \\ DL & 304,000.0 hours @$19.00 hour & = & 5,776,000.00 \\ VOH & & & & 2,128,000.00 \end{tabular} \begin{tabular}{lllll} 14,000 & (70%) & & \\ DM & 280,000.0ft & $15.00 foot & = & 4,200,000.00 \\ DL & 252,000.0 hours & @$18.00 hour & = & 4,536,000.00 \\ VOH & 252,000.0 hours & $6.00 hour & = & 1,512,000.00 \\ FOH & 252,000.0 hours @$12.00 hour = & 3,024,000.00 \end{tabular} @ 16,000(80%) \begin{tabular}{lllll} DM & 320,000.0ft & $15.00 foot & = & 4,800,000.00 \\ DL & 288,000.0 hours & $18.00 hour & = & 5,184,000.00 \\ VOH & 288,000.0 hours & $6.00 hour & = & 1,728,000.00 \\ FOH & & & & 3,024,000.00 \end{tabular} @ 18,000(90%) \begin{tabular}{lllll} DM & 360,000.0ft & $15.00 foot & = & 5,400,000:00 \\ DL & 324,000.0 hours & $18.00 hour & = & 5,832,000.00 \\ VOH & 324,000.0 hours & @$6.00 hour & = & 1,944,000.00 \\ FOH & & & & 3,024,000.00 \end{tabular} Actuals: @ i) Planned operation was at 70% of the productive capacity of 20,000 units. ii) Prepare DM,DL,VOH and FOH variance analyses