For the given data below calculate all the variances for Level 1,2, and 3 analysis. Explain the performance of the company. 2015 ACTUAL SALES Product Units Price 2015 INVENTORIES IN UNITS Begining Inventory Ending Inventory 20,000 27,000 8,000 3,000 58,000 $167 Thingone Thingtwo 46,000 $218 Actual 2015 INVENTORIES IN UNITS Unit Unit Direct Materials Begining Inventory Ending Inventory Price Changes A kg 4% 32,000 30,000 increase B kg 3% 29,000 25,000 decrease unit No 6,000 5,000 change All other costs increase 8% comparing to the previous year's prices. But the workers are not happy with this new pricing policy and they slowed the work 4%