The following information comprises ABC Corps budgeted and actual results Fixed and variable overhead are allocated based on Direct labor hours $250 BUDGET Sell at DM DL 3.5lbs 6 hrs $11/b $26/hr VOH $?/DL hr Volume 7500 units ACTUALS Revenue total OH Actual Units 1,861,500 1,000,000 7300 DL 45000hrs at $25.00 DM purchased - 30000 lbs at $10.00 DM used 27000lbs 1,125,000 300,000 OVERHEADS Total allocated overhead is OH efficiency variance is OH volume variance is (18,000) (8,400) Calculate Revenue - Volume variance - Price Variance Direct Materials -Volume variance -Price variance purchased -Price variance used -Efficiency variance Direct Labor -Price variance -Efficiency variance Total allocated overhead OH price variance