Warren Plastics, Inc. uses flexible budgeting. While the company was forecasted to sell 4,320 Center Consoles for GM's Cadillac Sedan, actual sales were 5,000-slightly higher than expected. Master Budget Center Consoles Actual Cost based on 5,000 Units based on 4,320 Units Direct Materials $6,100,000 $5,184,000 Direct Labor $1,477,440 $1,533,600 Variable Overhead Fixed Overhead $47,200 $48,600 TOTAL $145,000 $7,769,640 $180,080 $6,946,280 Determine the flexible budget variance and the volume variance for Center Consoles and provide an interpretation for Mr. Har Warren + Plastics was forecasted to sell 6,480 Right Door Panels for GM's Buick LaCrosse. Actual sales were 6,300-a decline and 180 units lower than expected. Right Door Panels Actual Cost based on 6,300 Master Budget Units based on 6,480 Units Direct Materials $7,900,000 $8,294,400 Direct Labor $2,850,000 $2,786,400 Variable Overhead $84,200 $87,480 Fixed Overhead $281,000 $270,120 TOTAL $11,115,200 $11,438,400 Determine the flexible budget variance and volume variance for Right Door Panels and provide an interpretation for Mr. He