Q: Variance Analysis Perfecto Foods manufactures pumpkin scones. For January 2012, it budgeted to purchase and use 15000kgs of pumpkin at 0.90 per kg. Actual purchases and usage for January 2012 were 15750kg at 0.84 per kg. It budgets for 60000 pumpkin scones. Actual output was 58275 pumpkin scones. The price variance is and the efficiency variance is A. 945F 675U B. 945F1063.13U C. 945U675F D. 874.125U675F