Required

Compute varlances for the following ttems and indicate whether each varlance is favor able or unfavor able: Note: Select "None" If there is no effect $($I$.$e$.,$ zero varlance$).$

$\backslash$table$[[$Hem$,$Budget,Aetual,Variance,Effect$],[$Sales price,$$,529,,658,,],[$Sales revenue,$$,608,000,$$$,584,000,,],[$Cost of goods sold,$$,364,000,,391,000,,],[$Meterial punchases at $5,000$ pounds,$$,286,000,$$$,279,000,,],[$Materials usage,$182,000,$pounds,$186,000,$pounds,pounds,$],[$Production volume,$9201,$units,$990,$units,units,$],[,$$$,59,100,,60,800,,],[$Labor usage at $$16$ per hour,$$,97,800,,96,400,,],[$Research and development expense,$$,31,000,$$$,26,000,,],[$Selling and administrative expenses,$$,44,000,,55,000,,]]$