Use the following data to calculate the variances in the following questions.

Standard Cost Profile
Lab Treatment SU #12
Expected Treatments= 1,000

Standard Cost Profile Lab Treatment SU #12 Expected Treatments= 1,000

Actual Month Cost
Lab Treatment SU #12
Actual Treatments = 1,100

Calculate the following variances and indicate whether each variance is favorable or unfavorable:

1.1. Efficiency Variance – Labor
1.2. Efficiency Variance – Supplies
1.3. Price Variance – Labor
1.4. Price Variance – Supplies
1.5. Volume Variance
1.6. Total Variance

Resource Quantity. Variable Labor 0.80 Supplies 7.00 Quantity Fixed 0.80 0 Unit Cost $16.00 1.10 Variable Cost $12.80 7.70 $20.50 Average Fixed Cost $12.80 O $12.80 Average Total Cost $25.60 7.70 $33.30 Home Health Agency Costs Resource Quantity Used Unit Cost Labor 1,600 $17.00 Supplies 7,500 1.00 Total Cost $27,200 7,500 $34,700