Item to Classify Standard Actual 42,300 units 40,300 units U Sales volume Sales price 3.66 per unit 3.63 per unit per pound u 91,300 pounds Materials cost 3.30 per pound 2$ 3.20 (F Materials usage 90,300 pounds Labor cost 2$ 9.90 per hour 10.30 per hour 1F Labor usage 62,100 hours 61,300 hours Fixed cost spending 393,000 403,000 Fixed cost per unit (volume) 3.19 per unit 3.23 per unit %24 %24 %24 %24

DOS $ $ Item to Classify Sales volume Sales price Materials cost Materials usage Labot con Labor usage Fred cout spending Standard 42300 units S 3,66 per unit $ 3.30 per pound 90,300 pounds $ 9.90 per hour 62,100 hours $393.000 Actual Type of Variance 40,300 units U 3.63 per unit U 3.20 per pound 91,300 pounds F 10.30 per hour F 61,300 hours U 403.000 $ S 10 123 naru Required Indicate whether each of the following variances is favorable (F) or unfavorable (U). The first one has been done as an example, (Select "None" if there is no effect (.e., zero variance).) Type of Variance U ts $ $ $ Book Item to Classily Sales volume Sales price Materials cost Materials usage Labor cost Labor usage Fixed cost spending Fred cost per unit (volume) Standard 12.300 units 3.66 per unit 3.30 per pound 90,300 pounds 9.90 per hour 62,100 hours 393,000 S Actual 40,300 units 3.63 per unit 3.20 per pound 91,300 pounds 10.30 per hour 61,300 hours 400,000 323 per $ S F $ S 3.19 p S $