The Fantosy Gifts Company, a maker of Holiday novelties, needs your help immedietely The company's accountant resigned without leaving adequate recards or for what she did In reviewing the recards. you find the following infarmation for May l ex Materials Purchasec Materiels Used 40,000 units 25,000 units You find a copy of the budget which shows thot materials were budgeted et $0 60/unit You know thet the materials price variance is recarded et the time of purchsse find some handwritten notes among the accountont's work popers, which indicate the following $ 400 F $1,600 F Moterials price variance Materials efficiency (auentity) varience What wos the total actual cost of the direct meteriels purchssed during May? O $24,000 O $24.400 O $15.000 O $23600 The Vargas Company hed the followng expectotions for the yeer Total market for the product 176,600 units Vargas's budgeted sales Variable costs per unit Seling price per unit Actual results for the yeer were $2747,525 $2275 S 48.50 Totol market for the product Varges's octual sales Total Venable costs Total sales 169.450 units 58125 $1089.975 1763.475 What is Vergas' industry volume veriance? Round your intermediate cacuiations to 2 declmal places.) O $82.46675 $87,266 75 $63,154 55 s22950.00