Standard Cost Profile Lab Treatment SU #12 Expected Treatments = 1,000 Resource: column 1 Quantity Variable: column 2 Quantity Fixed: column 3 Unit Cost: column 4 Variable Cost: column 5 Average Fixed Cost: column 6 Average Total Cost: column 7 Labor: 0.8 0.80 $16.00 $12.80 $12.80 $25.60 Supplies: 7.00 0 1.10 7.70 0 7.70 Total: $20.50 $12.80 $33.30 Actual Month Cost Lab Treatment SU #12 Actual Treatments = 1,100 Resource: column 1 Quantity Used: column 2 Unit Cost: column 3 Total Cost: column 4 Labor: 1,600 $17.00 $27,200 Supplies: 7,500 1.00 7,500 Total: $34,700 Calculate the following variances: a.Efficiency Variance Labor b.Efficiency Variance Supplies c.Price Variance Labor d.Price Variance Supplies e.Volume Variance