Your company makes refrigerators. Your workload standard model states each refrigerator should cost $650 to produce inclusive of 20 linear feet of electrical wiring at a cost of $80 for each refrigerator (i.e., $4 per linear foot). In January 2022, your firm made 200 refrigerators consuming 3,880 linear feet of electrical wire at an actual cost of $17,200 for the electrical wire. Calculate

Usage Variance and state whether Favorable or Unfavorable

Pricing Variance and state whether Favorable or Unfavorable

Total Variance and state whether Favorable or Unfavorable