Problem #1 Use the following information about supply consumption to determine the us- age and price variances. The department is considered to be 100 percent variable with volume. Actual units of service were 8,100 compared with a budget of 9,000 Usage Dollar Amounts Actual Budget Actual 50 1,599 1,500 ,524 400411 426 180 93 348 30 114 $7,920 8,576 4,530 740 89,100 1,600 2,109 8,747 2,250 1,760 1,600 Item B Item C Item D ltem E Item F Item G Item H Item I Item J 450 100 74 350 30 120 6,972 4,983 748 83,164 2,740 2,655 8,707 2,245 5,792 $131,692 $120,631 6,120_oo