On the basis of the following data, determine the proper variances. Production factor Raw material Direct Labor Standard price (Pstd) 0,8 $/m 15$/h DHL Standard quantity (Qstd) 4m/unit 15 minutes DHL/unit Annual budgeted production volume: 20.000 units At the end of the year the actual data have been the following: Production factor Effective price (Peff) Raw material 1 $/m Direct Labor 12$/h DHL Effective used quantity (Qeff) 90.000 units 5.000 h Actual production volume: 22.000 units