The following information is given for The Lavender Corporation which grows lavender flowers to make into perfume for the consumer market:

• Direct Materials Rate Variance $12,000 F
• Direct Materials Efficiency Variance $4,000 U
• Direct Materials Mix Variance $2,000 U
• Direct Materials Yield Variance $2,000
• Direct Manufacturing Labour Rate Variance $8,000 U
• Direct Manufacturing Labour Efficiency Variance $16,000 F
• Direct Manufacturing Labour Mix Variance $20,000 F
• Direct Manufacturing Labour Yield Variance $4,000 U
• Variable Manufacturing Overhead Rate Variance $6,000 F
• Variable Manufacturing Overhead Efficiency Variance $2,000 U
• Fixed Manufacturing Overhead Rate Variance $7,000 F
• Fixed Manufacturing Overhead Production Volume Variance $5,000 F

REQUIRED: In the space provided below or on the provided Excel spreadsheet, in proper form, complete a three variance analysis for Lavender Corporation including the total variance.