Calculate the following variances and indicate whether each variance is favorable or unfavorable:

1.  Volume Variance
2.  Total Variance

Expected Treatments= 1,000 Standard Cost Profile Lab Treatment SU #12 Expected Treatments= 1,000 Quantity Quantity. Variable Average Fixed Cost Total Cost Average Resource Unit Cost Variable Fixed Cost Labor 0.80 0.80 $16.00 $12.80 $12.80 $25.60 Supplies 7.00 1.10 7.70 7.70 $20.50 $12.80 $33.30 Actual Month Cost Lab Treatment SU #12 Actual Treatments = 1,100 Home Health Agency Costs Resource Quantity Used Unit Cost Total Cost Labor 1,600 $17.00 $27,200 Supplies 7,500 1.00 7,500 $34,700 Calculate the following variances and indicate whether each variance is favorable or unfavorable: