TGC, in batches. After each batch of TGC is run, the molds are cleaned. The labor costs of cleaning 7-43 Flexible budgeting, activity-based costing, variance analysis. Toymaster Limited produces a toy car. the molds can be traced to TGC because TGC can only be produced for a specific mold. The following information pertains to June 2017: Particulars Static-Budget Amounts Actual Amounts Units of TGC produced and sold Batch size (units per batch) Cleaning labor-hours per batch Cleaning labor cost per hour 30,000 250 3 140 22,500 225 3.5 125 1. Calculate the flexible-budget variance for total cleaning labor costs in June 2017. 2. Calculate the price and efficiency variances for total cleaning labor costs in June 2017. Comment on the results.