Unit Standards: DM 20.0 ft @ $ 15.00 foot = S 300.00 DL 18.0 hours @ $ 18.00 hour 324.00 VOH 18.0 hours @ $ 6.00 hour 108.00 FOH 18.0 hours @ $ 12.00 hour 216.00 948.00 Flexible Budget: @ 14,000 (70%) DM 280,000.0 ft @ $ 15.00 foot 11 4,200,000.00 DL 252,000.0 hours @ $ 18.00 hour 4,536,000.00 VOH 252,000.0 hours @ $ 6.00 hour 1,512,000.00 FOH 252,000.0 hours @ $ 12.00 hour 3,024,000.00 16,000 (80%) DM 320,000.0 ft @ $ 15.00 foot 1I 4,800,000.00 DL 288,000.0 hours @ $ 18.00 hour II 5,184,000.00 VOH 288,000.0 hours @ $ 6.00 hour 1,728,000.00 FOH 3,024,000.00 @ 18,000 (90%) DM 360,000.0 ft @ $ 15.00 foot II 5,400,000.00 DL 324,000.0 hours @ $ 18.00 hour II 5,832,000.00 VOH 324,000.0 hours @ $ 6.00 hour II 1,944,000.00 FOH = 3,024,000.00 Actuals: @ 16,000 DM 336,000.0 ft @ $ 14.00 foot 4,704,000.00 DL 304,000.0 hours @ $ 19.00 hour 5,776,000.00 VOH II 2,128,000.00 FOH 3,040,000.00 i) Planned operation was at 70% of the productive capacity of 20,000 units. ii) Prepare DM, DL, VOH and FOH variance analyses