representarives who are paid varyine atmounts of commission. Given the narrow maroins in the generic drugs industry, L\& J relies on igh: standards and const controis of April had doviaied from the budger in several ways: A. Units sales and production were 90ce of plan. C. Productivity droppeci io 250 packs per hour. D. Actual direct manuracluring labor cost was $15 per hour. E. Actual total direct material cost per unit increased to $1.90. F. Actual sales commissions were $0,30 per pack. G. Fixed overnead costs were $12.000 above budges. Napter 9 7 What is the operating income of the static piarming budge for April 2015 ? (Do not round your intermevilate calculations) 8 What is the overall revenuse and spending variance for operating income for April 2015 ? (Do not round your intermechate. cakulations)