X company has a following comparison data:

Actual Budget

Units sold 18000 20000

SP $100 $90

DM Cost per unit $ 30 $25

DL Cost per unit $20 $ 25

V.OH Cost per unit $15 $20

F.OH $270000 $330000

Required: Compute the following

Quantity Variance of DL Cost
Flexible Budget DL Cost
Flexible Budget Sales Revenue
Spending Variance of DL Cost
Quantity Variance of F.OH Cost
Quantity Variance of V.OH Cost
Flexible Budget V.OH Cost
Spending Variance of V.OH Cost
Spending Variance of DM Cost
Flexible Budget DM Cost
Quantity Variance of DM Cost
Flexible Budget F.OH Cost
Revenue /Spending Variance of Sales Revenue
Spending Variance of F.OH Cost
Quantity Variance of Sales Revenue