Lisa Baldwin was a bit anxious as she created the year-end performance reports. She remembered how management had hoped the economy would make a favorable turn, taking pressure off consumers so theyd feel more comfortable spending on the company's splurge item-a luxurious hooded cotton robe. Alas, actual production and sales ended at 6,000 units, a whopping 1,000 units shy of the company's original budget. The following information presents the company's actual income statement and other key information for Lisa. Standards are as follows. Additional master budget information: Break down the DL flexible budget variance into the price and efficiency variances. How much DL time did the company expect it would use for its actual production? DL pricevariance DL efficiency variances Expected DL use hours