Use the following information about supply consumption to determine the usage and price variances. The department is considered 90% variable with volume. Actual units of service were 70,000 compared with a budget of 130,000. Supply item A B Total Actual spend Budget spend Actual units $8,120 $3,120 1,812 $8,700 $7,000 1,512 $4,300 $5,100 1,763 $21,120 $15,220 5,087 Budget units 700 1,600 1,600 3,900 Use the following information about supply consumption to determine the usage and price variances. The department is considered 90% variable with volume. Actual units of service were 70,000 compared with a budget of 130,000. Supply item A B Total Actual spend Budget spend Actual units $8,120 $3,120 1,812 $8,700 $7,000 1,512 $4,300 $5,100 1,763 $21,120 $15,220 5,087 Budget units 700 1,600 1,600 3,900