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 INVENTORIES IN UNITS 2015 ACTUAL SALES Product Units Price Thingone 58,000 $167 Thingtwo 46.000 $218 Begining Inventory 20,000 8,000 Ending Inventory 27,000 3,000 Actual 2015 INVENTORIES IN Unit Unit Direct Materials UNITS Begining Ending Inventory Inventory Price Changes 4% A kg 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%