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Germ Free produces hand sanitizer. It uses units of production as the cost driver for overhead and employs a standard costing system. The following information was provided by the company's controller for the month of May Complete the template below to calculate the required variances Actual Budget Units Produced Materials Purchased total kilograms Materials kilograms per unit Material Cost per kilogram Materials used total kilograms Total labor hours used Labor - hours per unit Labor wage per hour Fixed Overhead Total Variable Overhead Total Variable Overhead - per unit Overhead rate per unit 145,000 42,000 52,000 0.350 $7.10 $ 7.00 51,600 7,520 0.050 $14.75 $ 15.00 $ 143,500 $ 142,000 $ 111,250 $ 113,600 $ 0.80 $1.80