please read the following question carefully and answer the question based on the instructions above.

Note: ( THE EXPERT ABHISHEK AGARWAL DON'T ANSWER THE QUESTION)

- Actual cost: A) Apply Actual cost analysis by using available information. -Standard cost: . B) Apply Standard cost analysis by using available information. - Flexed budget: C) Prepare flexed budget by using available information -Variance analysis D) Apply the variance analysis techniques by using available information and determine from the result which is (favourable or adverse). Actual figures Original budget 3,000 units Output 2,500 units f Sales revenue 150,000 130,000 Raw material 45,000 (45,000 meters) 32,000 (40.000 meters) 18,000 (4,500 hours) Labour 27,000 (5,000 hours) Fixed overhead 55,000 56,000 Operating profit 23,000 24,000 Explain variance analysis calculation result (why favourable, why adverse)