comprehensive example (Homework) EX: From the data below, extract the variances of the elements costs , when you know that the FOH allocation based on DLH ? Details Standard data per unit Actual Data DM (A) 3kg , price 100$/kg 1500kg , price 90$/kg DM (B) 7kg , price 20$/kg 2600 kg , price 25$/kg DL cost 2 H / unit , 500$ /h $ 495000 DLH 900 hours Variable FOH cost 200000$ Fixed FOH cost 100000$ 120000$ Units 500 400