The accountant at EZ Toys, Inc. is analyzing the production and cost data for ile Tracks Division For October, the actual results and the master budget data are presented below. Actual Results: 10,000 Trucks Produced and Sold Budget Data: 12,000 Trucks Planned Unit selling price $15 Unit selling price $14 $ 5 Variable costs: Direct materials Direct labor Variable overhead Total variable costs $ 52,800 51,000 23,000 $126.800 Unit variable cost: Direct materials Direct labor Variable overhead Total unit variable costs Fixed overhead $9.000 Fixed overhead $9.600 Required: Prepare a variance analysis to compare actual results and the master budget