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calculate the 8 variances we learned this week... In your answers, be sure to use proper commas. Do not use dollar signs or decimal places. If the variance is favorable, indicate so by using (F). If unfavorable, indicate so by using (U). For example, a favorable variance of 10,000 would look like this: 10,000 (F). Per Unit Standards DM: DL: VOH: FOH: a 12.0 lbs 10.0 hrs 10.0 hrs 10.0 hrs 15.00 18.50 7.00 5.00 180.00 185.00 70.00 50.00 485.00 a @ Flexible Budget (based on 80% of Productive Capacity) 4,500 90% Unit Production Percent of Capacity 4,000 80% 3,500 70% 54,000 810,000 48,000 720,000 12.0 180.00 DM Quantity DM $$ 42,000 630,000 40,000 740,000 45,000 832,500 10,0 185.00 35,000 647,500 DL Hours DL $$ Indirect Material Indirect Labor Utilities Total VOH $$ 2.50 2.70 1.80 7.00 87,500 94,500 63,000 245,000 100,000 108,000 72,000 280,000 112,500 121,500 81,000 315,000 Rent - Factory Deprec - Factory Factory Insurance Supervisor Salaries Total FOH $$ 1.00 1.80 0.60 1.60 5.00 40,000 72,000 24,000 64,000 200,000 40,000 72,000 24,000 64,000 200,000 40,000 72,000 24,000 64,000 200,000 Actual Results (based on 90% of Productive Capacity = @ DM: DL: 55,000 lbs 44,500 hrs 14.50 18.25 797,500 812,125 @ Indirect Material Indirect Labor Utilities Rent - Factory Deprec - Factory Factory Insurance Supervisor Salaries Total Factory OH $$ 113,460 120,940 78,600 41,850 73,800 25,900 66,450 521,000 Question 1 What is the DM Price Variance? Question 2 What is the DM Quantity variance? Question 3 What is the DL Rate variance