Comprehensive variance analysis review. Sonnet Inc. has the following budgeted standards for the month of March 2010:

Sales of 2,000,000 units are budgeted for March. Actual March results are:

• Unit sales and production totaled 90% of plan.
• Actual average selling price declined to $4.80. 
• Productivity dropped to 250 diskettes per hour.
• Actual direct manufacturing labor cost is $15 per hour.
• Actual total direct material cost per unit dropped to $0.80. 
• Actual direct marketing costs were $0.30 per unit
• Fixed overhead costs were $30,000 below plan.

1. Static-budget and actual operating income

2. Static-budget variance for operating income

3. Flexible-budget operating income

4. Flexible-budget variance for operating income

S. Sales-volume variance for operating income

6. Price and efficiency variances for direct manufacturing labor

7. Flexible-budget variance for direct manufacturing labor

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Average selling price per diskette Total direct material cost per diskette Direct manufacturing labor Direct manufacturing labor cost per hour Average labor productivity rate (diskettes per hour) Direct marketing cost per unit Fixed overhead $ 5.00 $ 0.85 $ 15.00 300 $ 0.30 S850,000