L32 . B D E F G H j 12 DATA FOR VARIANCE ANALYSIS: Standard Rate Actual Rate 14 Standard Hours / Qty 150 $ 1,000 $ Actual Hours / Qty 180 $ 1,200 $ 16 Grooming Labor Grooming Materials 12.00 11.50 2.00 3.00 18 19 20 21 Favorable/ Unfavorable Variance 22 23 24 25 Groomer Direct Labor Time Variance (Actual Hours - Standard Hours) x Standard Rate $ 26 Groomer Direct Labor Rate Variance (Actual Rate - Standard Rate) x Actual Hours $ 27 28 29 30 31 32 33 34 Direct Materials Quantity/Efficiency Variance (Actual Quantity - Standard Quantity) x Standard Price $ Direct Materials Price Variance (Actual Price - Standard Price) x Actual Quantity 36 37 Contribution Margin Analysis Break-Even Analysis Instructions - Milestone 3 COS Schedule Income St Type here to search j a