Units produced Material (Ink Material costs. 1$ Direct Labour Costs (in $) Direct Labour (In hours) Variable Overhead (in $) Feed Overhead (in %) Budget 6,000 6,000 192,000 180,000 9,000 90,000 144,000 Actual 5,000 5,300 See below 176,400 8,400 100,000 135,000 Additional Information: Materials Purchased: 5,300 kg for $174,900 Material Inventory: Beginning zero, Ending 100kg 30. Material Price Variance is closest to: A 2,200 U B. 5,300 U C 5,300 F D. 8,500U E. 8,500F 31. Material Quantity Variance is closest to: A 6,400 U B. 6,400 F C 9,600 U D. 9,600 F E. 12,400U 32. Labour Rate variance is closest to A. 6.200 U B.6.2007 C 8,400 U D. 8,400 F 18,000 U 33. Labour Efficiency variance is closest to A 10.000 5. 12,000 0 C. 14,000 U D. 16,0000 E. 18,000 U 34. Fixed overhead rate variance is closest to: A 9,000F B. 15,000 C. 15,000 D. 24.000 U E. 24,000 F 35 Fixed Overhead production volume variance is closest to A9,000F B. 15.000 c. 15,000 F D. 24.000 W 24.000