RJM Enterprises is a manufacturer of consumer electronics products. The industry is very competitive and RJM has seen its profits fall in recent years, including an operating loss of $18,585 last year RJM was able to turn that around this year by aggressively cutting costs. The summarized financial results for RJM are shown below. Current Year $934,920 Pri Ye $1,273,545 Gross sales! Lessi variable costs Direct materials Direct labor Total contribution margin Fixed costs operating income 550,368 329, 280 $ 55,272 33,509 $ 21,263 746,200 511,875 $ 15,470 34,055 $ (18,585) Jim Green, the management accountant at RJM, is analyzing the company's performance for this year in order to explain to management the specific aspects that drove the company to success. Some of the information Jim obtained follows: Curt Near 200 125 Sale unit ce Direct materiais cost per unit of material annet materials required per unit rect labor required per unit rate S/hour Prior Year 45,00 $ 22.00 S8.20 2.00 . 15.00 1. Assume that RJM, for efficiency and to reduce cost, maintains little or no direct materials or work-in-process inventory Required: i Determine the seting price variance for the current year based on sales dollars Determine the sales volume varlance based on contribution margin Dere the towing variable costvarendesi The usage orde variances for direct mater als Then andre verondes os direct Nei Pre