For each resource, calculate and label the differences between actual cost and the unnamed middle comparison point, as well as the differences between the unnamed middle comparison point and the flexible budget. Be sure to specify the name, amount, and sign of these variances. DM DL Variable MOH Price Variance $(150.00) Favorable $1,550.00 Unfavorable $(1,600.00) Favorable (enter al negatives as a positive number) Efficiency Variance $500.00 Unfavorable $2,500.00 Unfavorable $(1,850.00) Favorable Fixed - MOH Price Variance $2,300.00 Unfavorable Volume Variance $(1,100.00) Favorable (b) record the journal entry to write off these variances directly to COGS this period Account Titles Debit Credit