uestion 4: Budgeting & Variance An Bakery Extraordinaire sells muffins, scones and carrot bread loaves. Planned prices and February are shown below: Selling Price Unit Sales Revenue Variable Costs (per unit) Muffins Scones Carrot Bread Total $2.35 $2.75 $3.75 1600 3400 1000 6000 $3,760 $9,350 $3,750 $16,860 Raw Material $.47 $.55 $.75 Direct Labour $1.06 $1.24 $1.69 VOH $.01 $.01 $.02 CM/Unit $.81 $.95 $1.29 Fixed Costs Rent Equipment Transportation Realized prices and sales quantities for February are shown below: Selling Price Unit Sales Revenue Variable Costs (per unit) $1,250 $2,000 $500 Muffins Scones Carrot Bread Total $2.55 $2.60 $4.25 1400 4500 1300 7,200 $3,570 $11,700 $5,525 $20,795 Raw Material $.53 $.60 $.90 Direct Labour $1.21 $1.23 $2.01 VOH $.03 $.03 $.04 CM/Unit $.78 $.74 $1.30 Fixed Costs Rent Equipment Transportation $1,250 $2,500 $500