Kuat company incurred the following costs while producing 500 units: Direct materials, $10 per unit; Direct labor, $25 per unit; variable MOH, $15 per unit; total manufacturing overhead, $10,000; variable SG&A $5 per unit; fixed administrative costs $7,500. There are no beginning inventory - what is the product cost under absorption costing?The actual results of a budget report show DM at $100,000 and for DL at $275,000. Comparing this to the flexible budget for the same amount of units shows DM of $115,000, and DL of $300,000. What is the budget variance for DL