XYZ Company prepared the following table showing a budget analysis of budget vs. actual expenses for the month of June. The initial budgeted values assumed 10,000 units of production. Management is disappointed with the unfavorable variances for each cost category. The production manager has prepared her own calculations using a flexible budget and reports that there was actually no overall variance for the month, after adjusting for volume.

Budget Analysis for June, 20XX
Budget
Actual 9,000 units Variance
Variable Manufacturing
Direct material $ 442,000 $ 360,000 $ (82,000)
Direct labor 328,000 270,000 (58,000)
Variable factory overhead 215,000 180,000 (35,000)
Total variable costs $ 985,000 $ 810,000 $ (175,000)
Fixed factory overhead 255,000 250,000 (5,000)
Total manufacturing costs $ 1,240,000 $ 1,060,000 $ (180,000)

Which level of volume is consistent with the manager's claim?

And then assume the following to prepare 

Direct Material (DM) Spending variance, Direct Labor (DL) Spending variance, and Variable Over Head (OH) Spending