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. Data Table $ 561,500 Sales revenue Cost of good sold (standard)... Direct materials price variance Direct materials efficiency variance. Direct labour price variance.. Direct labour efficiency variance Overhead flexible budget variance Production volume variance 345,000 2,800 F 6,400 F 4,250 U 2,050 3,850 U 8,100 F Prepare a standard cost income statement through gross profit. (Use a minus sign or parentheses for favourable variances.) Outdoor Outfitters Standard Cost Income Statement Month Ended April 30 $561,500 345,000 Sales revenue Cost of goods sold at standard cost Manufacturing cost variances: Direct materials price variance Direct materials efficiency variance Direct labour price variance Direct labour efficiency variance Overhead flexible budget variance (2.800) (6.400) 4.250 (2.050) 3,850 8,100 Production volume variance Total manufacturing variances Cost of goods sold at actual cost Gross profit Outdoor Outfitters' revenue and expense information for April follows: E (Click the icon to view the information.) Requirement 1. Prepare a standard cost income statement for management through gross profit. Report all standard cost variances for management's use. Has management done a good or poor job of controlling costs? Explain. TLUST UI youus sulu al actual COSL Gross profit Has management done a good or poor job of controlling costs? Explain. Overall, Outdoor Outfitter's management appears to have done a v job controlling costs. Total manufacturing variances are The v production volume variance suggests that V-than-expected production allowed the company to use production capacity fully than anticipated. The company purchased materials at V prices than expected and used materials than budgeted. This is a result, if product quality is maintained. The V direct labour efficiency variance suggests that labour worked efficiently, but the labour rates were v than expected as shown by the direct labour price variance. Overhead costs were than budgeted, which need to be investigated