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The actual and budgeted costs for Learner Corp.'s actual level of activity are as follows: Actual Costs 1,500 Units produced Direct materials cost Direct labor cost Budgeted Costs 1.500 $5,010 $5,660 1,640 1,400 VOH: Maintenance 740 610 280 180 Power FOH: Grounds keeping Depreciation 1.450 1,300 580 580 Which of the following conclusions can be made based on the provided data? O a. There is an unfavorable variance for grounds keeping. Ob. There is an unfavorable variance for maintenance. O c. There is a favorable variance for direct labor cost. Od. There is a favorable variance for direct materials cost