4 () 7 depending on the data in question 1, and after preparing level 3 analysis, the direct labor :efficiency variance equal :Additional Information Standard direct material cost.1 per Toy: 3 bound of Plastic input allowed per output unit (Toy) manufactured, at $10 standard .price per bound Actual bounds of plastic input.2 purchased and used 30,000 bound, with Actual price per bound $ 9.5 Standard labor price per hour.3 $20 Actual labor price per hour.4 $20.40 After preparing level 2 analysis, the revenues sales volume :variance equal