PT DUBIDAM produces two types of snack products; Taro Chips and Taro Chips. Both products are made in the same way but with different packaging and brands. The following are financial data that occurred at PT DUBIDAM related to the production and sales of Taro Chips and Taro Chips during 20X1:

Budget 20X1 (in $) Realization 20X1 (in $) Product Price Sell/ unit Variable Cost/ unit Amount Sold Price Sell/unit Variable Cost/unit Amount Sold Taro Chips 10 5.5 500,000units 10.1 5.75 504.300units Talas Chips 7.5 4 750,000units 7.75 3.70 725.700units Actual Realization Number of units produced Raw materials used in production (grams) Raw material cost ($) Number of direct labor hours (hr) Direct labor cost (3%) Variable OH Cost ($) Fixed OH costs ($) Standard Cost & Quantity Raw material cost ($/ g) Raw materials used in production (grams) Direct labor cost/hours worked ($/ g) Number of units produced/hours worked Variable OH Cost ($) Fixed OH costs ($) 12000 2,640,000 72,500 1300 15,360 65,205 72,200 0.029 200 13 10 64,400 70,400 Fun Noodles Full Noodles Sales volume variance 19,350 F 85.050 U Sales mix variance 55.350 F 43,050 U Sales quantity variance 36,000 U 42,000 U Market share variance 1,199,250 U Market size variance 1,121,250 F Cost Variance (in $): Direct material price variance 4,060 F Direct material usage variance 6.960 U Direct labor rate variance 1,540 F Direct labor efficiency variance 1,300 U Variable overhead spending variance 2,415 F Variable overhead efficiency variance 2,220 U Fixed overhead spending variance 1,800 U Fixed overhead volume variance 3,200 F