Rob, the production manager, was pleased at the company's income statement results, even though actual sales volume came in below original projections. Information concerning the budgeted and actual amounts for direct labor are provided here. Actual direct labor cost Budgeted direct labor cost $ 55,000 $ 63,000 Actual direct labor hours used 2,500 Actual units produced and sold Units below budget for sales volume Budgeted direct labor hours per unit 1,200 200 2 Budgeted direct labor rate per hour $ 22.50 Required: Provide input into cells shaded in yellow in this template. Input the required mathematical formulas or functions with cell references to the Problem area or work area as indicated. S. $ Actual Price Variance Unnamed Efficiency Variance Flexible Budget 55,000 $ 54,000 $ 55,000 $ 1,250 $ (2,250) #VALUE! ADVERSE