Your Company has 3 support departments "A" "B" & "C", and a number of operating departments. On an hourly basis....., "A" is used 34% by the other 2 support departments; "B" is used 59% by the other 2 support departments; "C" is used 12% by the other 2 support departments, Under the "Direct Method", which support department costs are allocated first. A B it doesn't matter as it doesn't enter into the calculation In 2019, Company G sold 6,000 units for a total of $1.2 million in revenue. In 2020, Company G sold 7,000 units for a total of $1.54 million in revenue. Compared to 2019, 2020 had a "selling price variance" of $140,000 F $140,000 U $60,000 F $60,000 U