PQR Company uses flexible budgeting. The company estimates its production cost based on 25,00D units. At the and of the year, the company produced 27,000 units with the following costs listed in the table, Management has asked you to produce a report based on actual units produced and to state clearly if there are variances and types.

Description	per unit cost	25000	Flexed	Actual
Direct Material	1.00	25000		26900
Direct labour	1.25	31250		34500
direct expense	0.70	17500		17500
Total Variable Cost		73750		78900
Fixed cost		42000		38750
total Cost		115750		117650

Description Direct Material Direct la bour Direct expense Total Variable Cost Fived Cost Total Cast Per unit cost 125.000 Flexed Actual 1.00 25,000 26,900 175 31.250 34 500 0.70 17,500 17,500 73,750 79,900 42,000 38,750 115,750 117,650