Susan Corporation started the year expecting to produce and sell 117,000 units of its super-insulating coffee mugs, but it ended the year having produced and sold even more than that 129,000 units. Needless to say, owners Eli and his sister Anna were thrilled to have exceeded sales goals for the year. By the end of the third quarter, results looked promising. They were even more excited to see the final year-end financial statements and share the great news with their crew. The actual results, along with the original master budget for the year, are as follows. In addition to seeing total actual results, the owners would like a more thorough analysis of many of these accounts. Conduct a detailed variance analysis for all product costs (price, efficiency, and volume variances), taking the following details into consideration. - The company purchased and used 268,320 pounds of DM. - 36,120DL hours were used