PART B REQUIREMENTS: For the given data below calculate all the variances for Level 1.2 and 3 analysis. Explain the performance of the company 2015.4CTUAL SALES Product Units Price Thingone 58,000 $167 Thingtwo 46,000 $218 2015 INVENTORIES IN UNIS Begining Inventory Ending Inventory 20,000 27,000 8,000 3,000 Actual 2015 INTENTORIES IN UNITS Begining Ending Inventory Inventory Unit Unit Direct Materials Price Changes 4% kg 32,000 30,000 increase B kg 29,000 25,000 3% decrease lo 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%