The budgeted and actual data for direct materials and labor are as follows: Actual sales volume is 100 units. Budgeted sales volume is 80 units. a) Without computations, characterize the following variances as favorable or unfavorable: input price variance for DM OF OU input efficiency variance for DMFOU input price variance for DLFU input efficiency variance for DLO - b) Compute the Input price and Input efficiency variances for DM and DL. actual input quantity for DM= pounds