Sales volume Sales price Unit VC Input price for DL Input quantity per unit for DL Budgeted 100 units $50 per unit $30 per unit $10 per hour 1.5 hours per unit Actual 110 units $55 per unit $33 per unit $12 per hour 2 hours per unit Compute input efficiency variance for DL 0 $550 unfavorable o $550 favorable 0 $100 unfavorable o $100 favorable 0 0.5 hours unfavorable