Associate the following variances with the supporting element that explains it.

A. Cancelling the installation of separator panels in the break room

B. Staff retention

C. Semiconductor shortage creates delay in deliveries

D. Reduction of the sanitary measures which reduces the time of sanitation by the DL

E. Investment in a new frame mould

1. Sales volume variance

2. Selling and Administrative Spending Variance (fixed costs)

3. Total Direct Materials Variance

4. Fixed Manufacturing Overhead Spending Variance

5. Labour Quantity Variance