2. Do a variance analysis based on a 10,000 unit production
	for Goldco
				Budget	Actual	Variance	F or U
	Variable Costs
		Direct Materials		20,000	18,000
		Direct Labor		15,000	19,000
		Variable Overhead		11,000	12,000
	Total Variable Cost			46,000	49,000
	Fixed Costs
		Fixed Overhead		17,000	17,000
	Total Cost			63,000	66,000