The June budget, based on standard costs:

Budgeted Production	2,600 pasties
Direct materials	Dough$286 (0.25 Lbs. @ $0.44/Lb. x 2,600) Filling/spices$936 (0.75 Lbs. @ $0.48/Lb. x 2,600) Grouper fish--$5,200 (1/16 Lb. @ $32.00/Lb. x 2,600)
Direct Labor	$2,340 (0.05 DLH@ $18.00/Hr. x 2,600)
VOH	$1,950 (VOH allocated at $15.00 per DLH x 130 DLH)

Actual June performance of the central pastie kitchen:

Actual Production	2,500 pasties
Direct materials	Dough$315.00 (0.30 Lbs. @ $0.42/Lb. x 2,500) Filling/spices$1,050.00 (0.70 Lbs. @ $0.60/Lb. x 2,500) Grouper fish--$5,460.00 (.91 oz. @ $2.40/oz. x 2,500)
Direct Labor	$2,337.50 (0.055 DLH@ $17.00/Hr. x 2,500)
VOH	$1,893.00

I need to create a variance analysis. This is the answer that I got for variance analysis but I am not sure of my numbers or the favorable/unfavorable ratings.

Account	Actual Cost	Flexible budget	Total Budget Variance		Price/Rate Variance		Qty/ Efficiency Variance
Dough	$315.00	$ 275.00	$40.00	U	$ 15.00	F	$ 55.00	U
Filling/spices	$1,050.00	$ 900.00	$150.00	U	$ 210.00	U	$ 60.00	F
Grouper fish	$5,460.00	$ 5,000.00	$460.00	U	$ 910.00	U	$450.00	F
Direct labor	$2,337.50	$ 2,250.00	$87.50	U	$ 137.50	F	$ 225.00	U
Variable OH	$1,893.00	$ 1,875.00	$18.00	U	$ 169.50	U	$ 187.50	U
Total	$11,055.50	$ 10,300.00	$755.50	U	$ 1,137.00	U	$ 42.50	F