Match the names of the variances on the left with the corresponding definitions on the right

	1.	Direct material price difference	A.	with the actual cost of non-variable overheads
				those shown in the flexible budget.
	2.	Sales price difference	B.	The difference between the profit shown in the original budget and the profit
				those shown in the flexible budget.
	3.	Direct labor rate variance	C.	Compares the number of hours allowed for achieved.
				production level with actual number of hours.
	4.	Sales volume difference	D.	The difference between the actual sales revenue figure and this figure
				shown in the flexible budget.
	5.	Fixed overhead expense variance	E.	Compares the actual amount and quantity of direct materials used
				On a flexible budget.
	6.	Direct labor efficiency difference	F.	with the actual cost of the direct materials used
				allowable cost given the quantity used.
	7.	Direct material usage difference	G.	Difference between actual cost of hours worked and hours worked
				allowable cost