Managerial Accounting

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Baxter Corporations budget calls for the production of 5,000 units of its product monthly. The budget includes indirect labor of $12,000 monthly; Baxter considers indirect labor to be a variable cost. During the month of April, 4,500 units of product were produced, and indirect labor costs of $10,900 were incurred. Using a flexible budget, how much of the difference between actual and budget is due to cost control and how much is due to volume? Be sure to indicate if each variance is favorable or unfavorable.