please fill in the blanks

Variance Revenues Expenses: Materials Labor Overhead Fixed costs Operating income 2023 Results 621,600 198,000 130,500 285,000 14,900 D Units Selling price Per unit per unit Per unit Flexible Buc dget 10,000 125 62 20 13 Units Selling price Per unit per unit Per unit 600,000 160,000 120,000 276,000 44,000 Units Selling price Per unit per unit Per unit 10,000 120 60 16 12 Price variance for materials Price variance for labor Efficiency variance for materials Efficiency variance for labor